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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| 19/11/2021 | ESMA33-128-563 | Questions and answers on the Securitisation Regulation | Securitisation | Q&A | PDF 1.39 MB |
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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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| 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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| 27/07/2021 | ESMA31-62-1258 | Q&As on the Prospectus Regulation | Prospectus | Q&A | PDF 814.87 KB |
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| 29/07/2021 | ESMA33-5-87 | Q&A on the Implementation of the Regulation (EU) No 462 2013 On CRA | Credit Rating Agencies | Q&A | PDF 409.83 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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| 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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| 14/03/2013 | ESA/2013/007 | Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts | Risk Analysis & Economics - Markets Infrastructure Investors, Joint Committee | Letter | PDF 91.91 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. |