ESMA LIBRARY

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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
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Corporate Disclosure Letter PDF
137.01 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality IAS Regulation Letter PDF
69.77 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.96 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle IAS Regulation Letter PDF
53.25 KB
16/02/2016 2016/279 CL to EFRAG SPS Cash flow issues IAS Regulation Letter PDF
52.99 KB
19/02/2016 2016/302 CL to IFRS PS on materiality IAS Regulation Letter PDF
72.14 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.37 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle IAS Regulation Letter PDF
52.52 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
84.24 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
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
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
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ IAS Regulation Letter PDF
81.2 KB
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
24/09/2019 ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts IAS Regulation Letter PDF
340.73 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, IAS Regulation Letter PDF
287.78 KB
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
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
20/11/2015 2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 IAS Regulation Letter PDF
75.85 KB

Pages