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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| 30/03/2022 | ESMA32-63-1249 | 2021 Corporate reporting enforcement and regulatory activities | Corporate Finance | Annual Report | PDF 748.01 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. | |||
| 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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| 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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| 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 |
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| 28/10/2011 | 2011/356 | Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions | Corporate Disclosure | Letter | PDF 67.23 KB |
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| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
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| 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 |
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| 15/11/2019 | ESMA32-61-379 | Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies | Corporate Disclosure | Letter | PDF 154.66 KB |
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| 15/11/2019 | ESMA32-61-369 | Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction | Corporate Disclosure | Letter | PDF 37.41 KB |
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| 28/10/2011 | 2011/351 | Comment letter to IASB- ED Mandatory Effective Date IFRS 9 | Corporate Disclosure | Letter | PDF 100.68 KB |
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| 15/02/2013 | 2013/211 | Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle | Corporate Disclosure | Letter | PDF 64.25 KB |
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| 11/12/2012 | 2012/780 | Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments | Corporate Disclosure | Letter | PDF 476.75 KB |
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| 05/10/2011 | 2011/317 | Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS | Corporate Disclosure | Letter | PDF 112.71 KB |
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| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |