ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 KB
02/09/2021 ESMA81-459-6 Letter from Chairman of EUR Risk Free Rates WG to European Commission on the EONIA designation Letter PDF
414.8 KB
16/11/2021 ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Letter PDF
186.69 KB
07/06/2022 ESMA81-393-477 Compliance table on Guidelines on methodology oversight function and record keeping requirements , Compliance table PDF
195.01 KB
15/07/2021 ESMA81-391-71 Letter from Chairman of EUR Risk Free Rates WG to European Commission on transition from EONIA to Euro Short Term Rate Letter PDF
134.4 KB
04/12/2019 ESMA70-21038340-46 Compliance table for the Guidelines on market making activities under the Short Selling Regulation , , Compliance table PDF
267.48 KB
11/03/2020 ESMA70-156-1434 Compliance table for Guidelines on non-significant benchmarks (ESMA70-145-1209) , Compliance table PDF
129.58 KB
16/07/2018 ESMA33-128-504 Letter to DG FISMA on STS Notification and Verificaion Letter PDF
217.43 KB
04/02/2022 ESMA32-67-802 Compliance table on the Guidelines on the enforcement of financial information , Compliance table PDF
135.55 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
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
14/01/2022 ESMA32-67-184 Compliance table- guidelines on APMs ESMA 2015-1415 , Compliance table PDF
127.7 KB
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
12/10/2020 ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant Letter PDF
167.15 KB
12/10/2020 ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory Letter PDF
133.28 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 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

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