ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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| 05/11/2013 | 2013/1552 | ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts | IAS Regulation | Letter | PDF 167.33 KB |
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS. |
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| 05/11/2013 | 2013/1554 | ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 | IAS Regulation | Letter | PDF 112 KB |
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| 05/11/2013 | 2013/1555 | ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 | IAS Regulation | Letter | PDF 224.94 KB |
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| 30/01/2013 | 2013/159 | Q&A on Implementation of the Regulation on short selling and certain aspects of credit default swaps (2nd update) | Short Selling | Q&A | PDF 873.32 KB |
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| 20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |
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| 01/07/2015 | 2015/1005 | Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing | Innovation and Products | Q&A | PDF 157.73 KB |
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| 08/10/2015 | 2015/1516 | ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 250.89 KB |
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| 08/10/2015 | 2015/1517 | ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 251.7 KB |
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| 08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
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| 08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
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| 08/10/2015 | 2015/1520 | ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 | IAS Regulation | Letter | PDF 148.01 KB |
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| 08/10/2015 | 2015/1521 | ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... | IAS Regulation | Letter | PDF 149.02 KB |
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| 18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |
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| 18/11/2015 | 2015/1734 | ESMA CL EFRAG Conceptual Framework | Corporate Disclosure, IAS Regulation | Letter | PDF 472.48 KB |
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| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |
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| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |
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| 02/12/2015 | 2015/1741 | ESMA CL to EFRAG on IASB Agenda consultation | IAS Regulation | Letter | PDF 792.08 KB |
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| 02/12/2015 | 2015/1742 | Comment letter to the IFRS IC on TAD relating to IFRS 5 | IAS Regulation | Letter | PDF 40.22 KB |
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| 20/11/2015 | 2015/1749 | Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 | IAS Regulation | Letter | PDF 75.85 KB |
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| 22/07/2016 | 2016/1161 | Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 | Corporate Disclosure, IAS Regulation | Letter | PDF 87.16 KB |