ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 05/01/2017 | 2016/1621 | 2016-1621 ESMA letter to EC on postponement of ESEF RTS | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 87.44 KB |
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| 03/05/2012 | 2012/SMSG/25 | Advice on the discussion paper on Proxy Advisors | Securities and Markets Stakeholder Group | Letter | PDF 236.57 KB |
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| 01/07/2013 | 2013/815 | Amendment to IAS 19 Employee benefits: Regional market issue | Corporate Disclosure | Letter | PDF 137.01 KB |
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| 29/06/2012 | 2012/415 | Call for Evidence on Empty Voting | Transparency, Corporate Disclosure | CESR Document | PDF 275.66 KB |
ESMA launched a Call for Evidence on Empty Voting in September 2011 to analyse the potential issues and concerns raised by the practice of empty voting and to examine whether there was a possible need for further action. An analysis of the responses received to the consultation has led ESMA to conclude that there is insufficient evidence to justify any regulatory action at the European level at present. | |||
| 19/02/2016 | 2016/303 | CL to EFRAG IFRS PS on materiality | IAS Regulation | Letter | PDF 69.77 KB |
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| 16/02/2016 | 2016/283 | CL to EFRAG on IASB ED Amendments to IAS 40 | IAS Regulation | Letter | PDF 47.96 KB |
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| 16/02/2016 | 2016/281 | CL to EFRAG on IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 53.25 KB |
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| 16/02/2016 | 2016/279 | CL to EFRAG SPS Cash flow issues | IAS Regulation | Letter | PDF 52.99 KB |
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| 19/02/2016 | 2016/302 | CL to IFRS PS on materiality | IAS Regulation | Letter | PDF 72.14 KB |
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| 16/02/2016 | 2016/282 | CL to the IASB ED Amendments to IAS 40 | IAS Regulation | Letter | PDF 47.37 KB |
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| 16/02/2016 | 2016/280 | CL to the IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 52.52 KB |
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| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
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| 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 |
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| 15/11/2019 | ESMA32-61-380 | Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies | Corporate Disclosure | Letter | PDF 166.11 KB |
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| 15/11/2019 | ESMA32-61-378 | Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction | Corporate Disclosure | Letter | PDF 35.9 KB |
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| 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 |
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| 26/04/2012 | 2012/264 | Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control | Corporate Disclosure | Letter | PDF 213.06 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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| 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 |
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| 28/10/2011 | 2011/352 | Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 | Corporate Disclosure | Letter | PDF 36.28 KB |