ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
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| 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 |
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| 20/12/2016 | 2016/1660 | 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
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| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
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| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
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| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
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| 16/12/2020 | ESA 2020 28 | ESAs Letter to IFRS Foundation consultation sustainability reporting | Corporate Finance | Letter | PDF 155.56 KB |
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| 13/07/2018 | ESMA31-59-995 | ESMA letter to EC on PR Level 1 | Corporate Finance | Letter | PDF 213.67 KB |
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| 23/08/2012 | 2012/464 | ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 | IFRS Supervisory Convergence | Letter | PDF 203.41 KB |
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| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
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| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
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| 23/02/2015 | 2015/419 | IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test | IFRS Supervisory Convergence | Letter | PDF 27.23 KB |
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| 16/02/2021 | ESMA32-339-151 | Letter IFRS IC TLTRO III | Corporate Finance | Letter | PDF 436.9 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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| 31/01/2020 | ESMA31-59-1451 | Letter to EC concerning ESMA's techical advice on general equivalence criteria for prospectuses | Corporate Finance | Letter | PDF 117.07 KB |
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| 20/12/2017 | ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | IFRS Supervisory Convergence | Letter | PDF 139.2 KB |
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| 17/04/2019 | ESMA32-63-699 | Letter to IFRS IC- Application of hyperinflationary accounting | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
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| 01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |
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| 15/01/2013 | 2013/9 | Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture | IFRS Supervisory Convergence | Letter | PDF 228.54 KB |
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| 17/04/2019 | ESMA32-63-711 | Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry | IFRS Supervisory Convergence | Letter | PDF 312.75 KB |