ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 11/09/2013 | 2013/949 | The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) | Corporate Disclosure | Letter | PDF 209.89 KB |
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| 11/09/2013 | 2013/948 | The IASB’s Exposure Draft Regulatory Deferral Accounts | Corporate Disclosure | Letter | PDF 209.92 KB |
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| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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| 09/11/2020 | ESMA31-67-127 | Question and answers on Transparency Directive (TD) | Brexit, Corporate Disclosure, Corporate Finance, Supervisory convergence, Transparency | Q&A | PDF 352.79 KB |
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| 29/05/2018 | ESMA70-145-408 | Question and Answers (Q&A) on the Regulation on short selling and certain aspects of credit default swaps (SSR) | Short Selling | Q&A | PDF 536.17 KB |
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| 03/11/2020 | ESMA71-99-1423 | QA Fast Track Peer Review- Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Q&A | PDF 248.14 KB |
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| 11/04/2019 | ESMA31-62-780 | Q&A on Prospectus Related Topics | Brexit, Corporate Disclosure, Corporate Finance, Corporate Governance, Corporate Information, Prospectus, Supervisory convergence | Q&A | PDF 957.9 KB |
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| 30/01/2013 | 2013/159 | Q&A on Implementation of the Regulation on short selling and certain aspects of credit default swaps (2nd update) | Short Selling | Q&A | PDF 873.32 KB |
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| 01/04/2022 | ESMA32-51-370 | Q&A on ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, Corporate Information | Q&A | PDF 987.02 KB |
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| 05/02/2014 | 2014/134 | Lletter to IFRS IC on a definition of investment related services | Corporate Disclosure | Letter | PDF 115.8 KB |
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| 26/07/2011 | 2011/212 | Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade | Corporate Disclosure | Letter | PDF 590.11 KB |
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| 23/05/2017 | ESMA32-61-166 | Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities | Corporate Disclosure, IAS Regulation | Letter | PDF 100.98 KB |
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| 23/04/2014 | 2014/430 | Letter to the IFRS interpretations committee- IFRS 11 | Corporate Disclosure | Letter | PDF 48.13 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements. | |||
| 05/06/2014 | 2014/603 | Letter to the IFRS Interpretations Committee- IAS 34 | Corporate Disclosure | Letter | PDF 117.54 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows. | |||
| 23/04/2014 | 2014/429 | Letter to the IFRS interpretations committee- IAS 32 | Corporate Disclosure | Letter | PDF 43.77 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor. | |||
| 23/04/2014 | 2014/428 | Letter to the IFRS interpretations committee- IAS 19 | Corporate Disclosure | Letter | PDF 40.88 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions. | |||
| 23/04/2014 | 2014/427 | Letter to the IFRS interpretations committee- IAS 12 | Corporate Disclosure | Letter | PDF 49.41 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. | |||
| 05/06/2014 | 2014/602 | Letter to the IFRS Interpretations Committee- IAS 12 | Corporate Disclosure | Letter | PDF 114.07 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper. |