ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
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| 18/12/2020 | ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 226.02 KB |
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| 12/10/2020 | ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Corporate Disclosure, IAS Regulation | Letter | PDF 160.79 KB |
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| 06/10/2020 | ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 240.01 KB |
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| 06/10/2020 | ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 233.89 KB |
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| 11/06/2020 | 2020 06 11 | ESA letter to the EC | Corporate Disclosure, Joint Committee, Sustainable finance | Letter | PDF 97.3 KB |
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| 26/05/2020 | ESMA32-61-406 | Letter to EFRAG- IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 | Corporate Disclosure | Letter | PDF 161.82 KB |
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| 26/05/2020 | ESMA32-61-405 | Letter to IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 | Corporate Disclosure | Letter | PDF 155.72 KB |
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| 11/05/2020 | ESMA32-61-403 | Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions | Corporate Disclosure, COVID-19 | Letter | PDF 127.34 KB |
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| 11/05/2020 | ESMA32-61-402 | Letter to IASB Exposure Draft COVID-19 Related Rent Concessions | Corporate Disclosure, COVID-19 | Letter | PDF 122.4 KB |
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| 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 |
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| 15/11/2019 | ESMA32-61-369 | Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction | Corporate Disclosure | Letter | PDF 37.41 KB |
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| 15/11/2019 | ESMA32-61-379 | Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies | Corporate Disclosure | Letter | PDF 154.66 KB |
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| 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 |
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| 19/08/2019 | ESMA32-61-366 | Letter to IFRS IC- June 2019 tentative agenda decisions | Corporate Disclosure | Letter | PDF 134.47 KB |
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| 17/07/2019 | ESMA32-61-359 | Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook | Corporate Disclosure, IAS Regulation | Letter | PDF 355.64 KB |
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| 17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
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| 15/07/2019 | ESMA32-61-356 | Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project | Corporate Disclosure | Letter | PDF 101.44 KB |
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| 26/03/2019 | ESMA32-334-109 | Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting | Corporate Disclosure | Letter | PDF 420.13 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 |