ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency Letter PDF
277.21 KB
02/03/2021 ESMA32-60-707 Letter to EC on ESAP targeted consultation Transparency Letter PDF
159.36 KB
03/11/2020 ESMA42-111-5349 Fast Track Peer Review Report- Wirecard Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence Report PDF
1.33 MB
15/07/2020 ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION- Country report DE Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence Report PDF
285.02 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
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
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
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF Corporate Disclosure, European Single Electronic Format, Transparency Report PDF
6.98 MB
18/04/2016 2016/623 ESMA's response to EC Consultation Non-binding Guidelines for reporting of non-financial information by companies Transparency Letter PDF
112.19 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
84.24 KB
22/12/2010 10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review CESR Archive Letter PDF
236.52 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter PDF
249.87 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter PDF
258.38 KB
10/12/2010 10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter PDF
253.41 KB
10/12/2010 10-1456 Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation CESR Archive Letter PDF
94.08 KB
10/12/2010 10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter PDF
98.26 KB
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter PDF
107.25 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter PDF
140.38 KB
03/12/2010 10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts CESR Archive Letter PDF
318.72 KB
03/12/2010 10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts CESR Archive Letter PDF
327.78 KB

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