ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
28/05/2021 ESMA74-362-893 QAs on SFTR data reporting , , Q&A PDF
349.73 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
11/05/2020 ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
127.34 KB
11/05/2020 ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
122.4 KB
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
05/09/2018 ESMA70-151-1719 Letter to VP Dombrovskis on opinion on SFTR Letter PDF
213.13 KB
05/09/2018 ESMA70-151-1651 Annex 1 Letter from European Commission on SFTR draft RTS Letter PDF
159.5 KB
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) Q&A PDF
536.17 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 KB
20/12/2017 ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Letter PDF
139.2 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Letter PDF
113.55 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Letter PDF
92.19 KB
12/10/2016 2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
288.41 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
287.78 KB