ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter PDF
156.61 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
04/01/2011 10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter PDF
144.8 KB
04/01/2011 10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex Joint Committee, Audit Letter PDF
159.33 KB
04/01/2011 10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex Joint Committee, Audit Letter PDF
120.57 KB
04/01/2011 10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex Joint Committee, Audit Letter PDF
87.69 KB
26/04/2011 2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Corporate Disclosure Letter PDF
185.93 KB
26/04/2011 2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Corporate Disclosure Letter PDF
184.93 KB
26/04/2011 2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Corporate Disclosure Letter PDF
235.25 KB
26/04/2011 2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Corporate Disclosure Letter PDF
234.97 KB
24/05/2011 2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Corporate Disclosure Letter PDF
369.66 KB
25/01/2011 2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Corporate Disclosure Letter PDF
195.83 KB
26/07/2011 2011/212 Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Corporate Disclosure Letter PDF
590.11 KB
26/07/2011 2011/213 Letter to EFRAG- Regarding their draft comment letter to the IFRS Foundation Corporate Disclosure Letter PDF
24.29 KB
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework Corporate Disclosure, Corporate Governance Letter PDF
496.17 KB
29/08/2011 2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Corporate Disclosure Letter PDF
110.2 KB
29/08/2011 2011/276 Letter to the EFRAG- regarding its Discussion Paper "Considering the Effects of Accounting Standards" Corporate Disclosure Letter PDF
155.41 KB
05/10/2011 2011/316 Comment letter to the IASB regarding its Exposure draft- Improvements to IFRS Corporate Disclosure Letter PDF
124.5 KB
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
04/10/2011 2011/323 Final report- ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Technical Advice PDF
797.56 KB

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