ESMA LIBRARY

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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) , Letter PDF
110.67 KB
14/03/2022 ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Letter PDF
163.06 KB
14/03/2022 ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
264.2 KB
14/03/2022 ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
263.26 KB
24/01/2022 ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement , , Letter PDF
211.67 KB
14/01/2022 ESMA32-67-184 Compliance table- guidelines on APMs ESMA 2015-1415 , Compliance table PDF
127.7 KB
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
256.38 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
255.94 KB
15/12/2021 ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses , Report PDF
3.69 MB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
06/04/2021 ESMA32-63-1101 Enforcers 2020 activity report Report PDF
876.29 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 , , Report PDF
480.12 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment , Letter PDF
227.89 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 KB
03/11/2020 ESMA42-111-5349 Fast Track Peer Review Report- Wirecard , , Report PDF
1.33 MB

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