ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
20/10/2017 ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Letter PDF
83.1 KB
20/10/2017 ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Letter PDF
84.57 KB
20/10/2017 ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Letter PDF
86.77 KB
20/10/2017 ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Letter PDF
952.5 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Letter PDF
938.27 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
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments , Letter PDF
212.64 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
100.51 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
367.8 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
13/10/2016 2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation , , Press Release PDF
213.42 KB
13/10/2016 2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards , , Reference PDF
209.65 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
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 , Letter PDF
87.16 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality Letter PDF
69.77 KB