ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
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| 15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 KB |
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| 24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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| 27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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| 22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
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| 22/07/2021 | ESMA32-67-790 | Letter to IFRS IC on rent concessions | IFRS Supervisory Convergence | Letter | PDF 238.98 KB |
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| 22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
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| 22/07/2021 | ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 271.29 KB |
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| 22/07/2021 | ESMA32-61-466 | Letter to IASB on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 186.7 KB |
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| 22/07/2021 | ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 189.6 KB |
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| 20/07/2021 | ESMA32-61-477 | Letter to EFRAG on Rate Regulated Activities | IFRS Supervisory Convergence | Letter | PDF 194.49 KB |
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| 20/07/2021 | ESMA32-61-472 | Letter to IASB on Rate Regulated Activities | IFRS Supervisory Convergence | Letter | PDF 193.76 KB |
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| 30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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| 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 |