ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/01/2011 2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Corporate Disclosure Letter PDF
194.87 KB
25/01/2011 2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Corporate Disclosure Letter PDF
195.83 KB
25/02/2011 2011/70 ESMA comment letter to the IFRS foundation- Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Corporate Disclosure Letter PDF
38.04 KB
25/02/2011 2011/71 ESMA comment letter to EFRSG- EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Corporate Disclosure Letter PDF
40.39 KB
14/03/2011 2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Corporate Disclosure Letter PDF
263.03 KB
14/03/2011 2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Corporate Disclosure Letter PDF
263.62 KB
23/03/2011 2011/36 Public statement- Framework for third country prospectuses under Article 20 of the Prospectus Directive Prospectus, Corporate Disclosure Statement PDF
317.51 KB
23/03/2011 2011/37 Public statement- ESMA statement on Israeli laws and regulations on prospectuses Prospectus, Corporate Disclosure Statement PDF
187.46 KB
26/04/2011 2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Corporate Disclosure Letter PDF
185.93 KB
26/04/2011 2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Corporate Disclosure Letter PDF
184.93 KB
26/04/2011 2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Corporate Disclosure Letter PDF
235.25 KB
26/04/2011 2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Corporate Disclosure Letter PDF
234.97 KB
24/05/2011 2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Corporate Disclosure Letter PDF
369.66 KB
20/07/2011 2011/211 Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Corporate Disclosure, IAS Regulation Statement PDF
29.57 KB
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
26/07/2011 2011/213 Letter to EFRAG- Regarding their draft comment letter to the IFRS Foundation Corporate Disclosure Letter PDF
24.29 KB
28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Statement PDF
36.9 KB
29/08/2011 2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Corporate Disclosure Letter PDF
110.2 KB
29/08/2011 2011/276 Letter to the EFRAG- regarding its Discussion Paper "Considering the Effects of Accounting Standards" Corporate Disclosure Letter PDF
155.41 KB
04/10/2011 2011/323 Final report- ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Technical Advice PDF
797.56 KB

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