ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
12/11/2012 2012/725 European common enforcement priorities for 2012 financial statements Reference PDF
163.78 KB
05/11/2013 2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts Letter PDF
167.33 KB

The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS.

05/11/2013 2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Letter PDF
112 KB
05/11/2013 2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 Letter PDF
224.94 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 Letter PDF
188.74 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories Letter PDF
162.52 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method Letter PDF
190.81 KB
15/01/2013 2013/9 Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture Letter PDF
228.54 KB
07/11/2014 2014/1344 ESMA Response to public consultation on the IAS Regulation , Reference PDF
305.48 KB

ESMA response to the European Commission consultation on the IAS Regulation

20/11/2015 2015-1738 ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF Letter PDF
281.58 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 Letter PDF
79.26 KB
28/09/2015 2015/1468 Trading venue briefing , Reference PDF
304.63 KB
28/09/2015 2015/1469 2015-1469- Investment Firms briefing , Reference PDF
314.38 KB
28/09/2015 2015/1470 2015-1470- Non-financials briefing , Reference PDF
307.12 KB
08/10/2015 2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
250.89 KB
08/10/2015 2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
251.7 KB
08/10/2015 2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 Letter PDF
270.22 KB

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