ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality IAS Regulation Letter PDF
69.77 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.96 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle IAS Regulation Letter PDF
53.25 KB
16/02/2016 2016/279 CL to EFRAG SPS Cash flow issues IAS Regulation Letter PDF
52.99 KB
19/02/2016 2016/302 CL to IFRS PS on materiality IAS Regulation Letter PDF
72.14 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.37 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle IAS Regulation Letter PDF
52.52 KB
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
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ IAS Regulation Letter PDF
81.2 KB
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
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’ Audit, IAS Regulation Letter PDF
287.78 KB
20/11/2015 2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 IAS Regulation Letter PDF
75.85 KB
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
01/02/2016 2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ IAS Regulation Letter PDF
79.41 KB
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
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’ Audit, IAS Regulation Letter PDF
288.41 KB
02/12/2015 2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 IAS Regulation Letter PDF
40.22 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 IAS Regulation Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 IAS Regulation Letter PDF
43.93 KB
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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