ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 26/03/2019 | ESMA32-334-109 | Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting | Corporate Disclosure | Letter | PDF 420.13 KB |
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| 22/11/2018 | ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Corporate Disclosure, IAS Regulation | Letter | PDF 130.07 KB |
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| 17/07/2018 | ESMA32-51-541 | Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies | Corporate Disclosure, IAS Regulation | Letter | PDF 153.28 KB |
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| 26/06/2018 | ESMA32-61-270 | Letter to EFRAG on IASB ED on proposed amendments to IAS 8 | Corporate Disclosure | Letter | PDF 839.37 KB |
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| 26/06/2018 | ESMA32-61-271 | Letter to IASB regarding proposed amendments to IAS 8 impracticability | Corporate Disclosure | Letter | PDF 381.22 KB |
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| 28/05/2018 | ESMA32-61-259 | Letter to EFRAG on DP Equity instruments impairment and recycling | Corporate Disclosure | Letter | PDF 310.95 KB |
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| 13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
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| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |
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| 18/07/2017 | ESMA32-61-178 | Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments | Corporate Disclosure, IAS Regulation | Letter | PDF 211.3 KB |
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| 18/07/2017 | ESMA32-61-179 | Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments | Corporate Disclosure, IAS Regulation | Letter | PDF 212.64 KB |
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| 23/05/2017 | ESMA32-61-173 | Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features | Corporate Disclosure, IAS Regulation | Letter | PDF 100.51 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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| 23/05/2017 | ESMA32-61-172 | Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features | Corporate Disclosure, IAS Regulation | Letter | PDF 99.32 KB |
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| 06/04/2017 | ESMA32-61-135 | Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' | Corporate Disclosure, IAS Regulation, Transparency | Letter | PDF 367.8 KB |
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| 06/04/2017 | ESMA32-61-136 | Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' | Corporate Disclosure, IAS Regulation, Transparency | Letter | PDF 373.28 KB |
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| 05/01/2017 | 2016/1621 | 2016-1621 ESMA letter to EC on postponement of ESEF RTS | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 87.44 KB |
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| 22/07/2016 | 2016/1161 | Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 | Corporate Disclosure, IAS Regulation | Letter | PDF 87.16 KB |
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| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
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| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
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| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |