ESMA LIBRARY

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Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/05/2022 ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) , Letter PDF
110.67 KB
19/04/2022 ESMA35-43-3112 Letter to the EC on the MiFID II suitability consultation Letter PDF
177.03 KB
01/04/2022 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
987.02 KB
14/03/2022 ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Letter PDF
163.06 KB
14/03/2022 ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
264.2 KB
14/03/2022 ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
263.26 KB
15/02/2022 ESMA24-436-1152 ESMA response to the Commission consultation on the Listings Act , , Letter PDF
99.52 KB
24/01/2022 ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement , , Letter PDF
211.67 KB
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
256.38 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
255.94 KB
19/11/2021 ESMA35-43-349 Q&As on MiFID II and MiFIR investor protection topics , Q&A PDF
1023.15 KB
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) , , , Letter PDF
223.92 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
29/07/2021 ESMA33-5-87 Q&A on the Implementation of the Regulation (EU) No 462 2013 On CRA Q&A PDF
409.83 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
09/07/2021 ESMA35-42-1186 Letter to Commissioner McGuinness- European Crowdfunding Service Providers for Business Letter PDF
253.15 KB
13/04/2021 ESMA80-195-858 ESMA response to ESRB letter on procyclicality of credit ratings Letter PDF
180.39 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB

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