ESMA LIBRARY
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Reset all filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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10/04/2019 | JC 2019 26 | Joint ESA advice on the need for legislative improvements relating to ICT risk management requirements | Innovation and Products, Joint Committee | Technical Advice | PDF 1.34 MB |
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10/04/2019 | JC 2019 25 | Joint ESA advice on the costs and benefits of developing a coherent cyber resilience testing framework for significant market participants and infrastructures | Innovation and Products, Joint Committee | Technical Advice | PDF 785.49 KB |
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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 | Corporate Disclosure | Letter | PDF 44.65 KB |
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14/05/2019 | FISMA.C.3/IK/TL/Ares(2019)2120576 | EC Art 38 MAR mandate | Market Abuse, Market Integrity | Letter | PDF 187.62 KB |
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29/06/2020 | ESMA50-164-3475 | Coverletter- ESMA response to EC consultation on a new Digital Finance Strategy for Europe | Innovation and Products | Letter | PDF 87.97 KB |
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20/08/2019 | ESMA50-164-2554 | Letter to EC- Joint EBA ESMA response on crypto-assets | Innovation and Products | Letter | PDF 93.63 KB |
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16/07/2018 | ESMA33-128-504 | Letter to DG FISMA on STS Notification and Verificaion | Corporate Finance | Letter | PDF 217.43 KB |
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30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
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22/11/2018 | ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Corporate Disclosure, IAS Regulation | Letter | PDF 130.07 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 |
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14/03/2022 | ESMA32-61-494 CL to EFRAG on ED SFA | EFRAG’s due process on the IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Information | Letter | PDF 190.14 KB |
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14/03/2022 | ESMA32-61-493 | IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Disclosure | Letter | PDF 163.06 KB |
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14/03/2022 | ESMA32-61-492 | EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 264.2 KB |
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14/03/2022 | ESMA32-61-491 CL to IASB on ED | IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 263.26 KB |
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04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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18/12/2020 | ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 227.89 KB |