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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
29/10/2014 2014/1278 Report on the equivalence of the Indian Accounting Standards , Final Report PDF
1.7 MB

This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007.

23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
07/04/2014 2014/363 Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 Letter PDF
207.37 KB

The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports.

20/10/2017 ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Letter PDF
86.77 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Letter PDF
938.27 KB
20/12/2018 ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Letter PDF
437.22 KB
18/04/2019 ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Letter PDF
578.77 KB
12/12/2017 ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Letter PDF
81.11 KB
19/06/2019 ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Letter PDF
221.71 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 KB
12/12/2017 ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Letter PDF
172.08 KB
20/10/2017 ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Letter PDF
83.1 KB
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Letter PDF
263.73 KB
18/04/2019 ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Letter PDF
570.35 KB
19/06/2019 ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Letter PDF
222.98 KB

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