ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 18/12/2020 | ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 227.89 KB |
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| 18/12/2020 | ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 226.02 KB |
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| 12/10/2020 | ESMA32-63-1052 | ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant | IAS Regulation | Letter | PDF 167.15 KB |
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| 12/10/2020 | ESMA32-63-1051 | ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory | IAS Regulation | Letter | PDF 133.28 KB |
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| 12/10/2020 | ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Corporate Disclosure, IAS Regulation | Letter | PDF 160.79 KB |
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| 06/10/2020 | ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 240.01 KB |
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| 06/10/2020 | ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 233.89 KB |
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| 09/03/2020 | ESMA80-199-332 | ESMA Supervision- Annual Report 2019 and Work Programme 2020 | Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Trade Repositories | Annual Report | PDF 825.72 KB |
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| 24/09/2019 | ESMA32-61-368 | Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 340.73 KB |
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| 24/09/2019 | ESMA32-61-369 | Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 344.51 KB |
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| 17/07/2019 | ESMA32-61-359 | Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook | Corporate Disclosure, IAS Regulation | Letter | PDF 355.64 KB |
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| 17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
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| 19/06/2019 | ESMA32-61-351 | Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 222.98 KB |
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| 19/06/2019 | ESMA32-61-354 | Letter to IASB on Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 221.71 KB |
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| 14/05/2019 | FISMA.C.3/IK/TL/Ares(2019)2120576 | EC Art 38 MAR mandate | Market Abuse, Market Integrity | Letter | PDF 187.62 KB |
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| 18/04/2019 | ESMA32-61-325 | Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 570.35 KB |
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| 18/04/2019 | ESMA32-61-326 | Letter to IASB on the Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 578.77 KB |
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| 17/04/2019 | ESMA32-63-711 | Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry | IFRS Supervisory Convergence | Letter | PDF 312.75 KB |
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| 17/04/2019 | ESMA32-63-699 | Letter to IFRS IC- Application of hyperinflationary accounting | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
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| 01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |