ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
314
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Corporate Governance X International cooperation X Securities and Markets Stakeholder Group X Corporate Information X Board of Supervisors X COVID-19 X Benchmarks X Corporate Disclosure X Opinion X Compliance table X SMSG Advice X Letter X
Reset all filters

Pages

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
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
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
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
05/10/2011 2011/316 Comment letter to the IASB regarding its Exposure draft- Improvements to IFRS Corporate Disclosure Letter PDF
124.5 KB
05/10/2011 2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS Corporate Disclosure Letter PDF
112.71 KB
28/10/2011 2011/SMSG/11 Response to ESMA's Consultation paper on guidelines on systems and controlsin a highly automated trading environment for trading platforms, investmentfirms and competent authorities Securities and Markets Stakeholder Group SMSG Advice PDF
48.99 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Corporate Disclosure Letter PDF
67.23 KB
28/10/2011 2011/351 Comment letter to IASB- ED Mandatory Effective Date IFRS 9 Corporate Disclosure Letter PDF
100.68 KB

Pages