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 | ESMA32-63-1052 | ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant | IAS Regulation | Letter | PDF 167.15 KB |
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| 12/10/2020 | ESMA32-63-1051 | ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory | IAS Regulation | Letter | PDF 133.28 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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| 11/05/2020 | 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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| 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 |
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| 24/09/2019 | ESMA32-61-369 | Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 344.51 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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| 19/06/2019 | ESMA32-61-351 | Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 222.98 KB |
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| 19/06/2019 | ESMA32-61-354 | Letter to IASB on Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 221.71 KB |
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| 18/04/2019 | ESMA32-61-325 | Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 570.35 KB |
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| 18/04/2019 | ESMA32-61-326 | Letter to IASB on the Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 578.77 KB |
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| 20/12/2018 | ESMA32-61-290 | Letter to EFRAG on IASB Discussion Paper on FICE | IAS Regulation | Letter | PDF 442.25 KB |
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| 20/12/2018 | ESMA32-61-289 | Letter to IASB regarding its Discussion Paper on FICE | IAS Regulation | Letter | PDF 437.22 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 |