ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 KB
19/07/2022 ESMA74-362-893 QAs on SFTR data reporting , , Q&A PDF
405.28 KB
03/11/2020 ESMA71-99-1423 QA Fast Track Peer Review- Wirecard , , Q&A PDF
248.14 KB
28/02/2022 ESMA70-1861941480-52 Q&A on EMIR implementation , Q&A PDF
1.46 MB
29/05/2018 ESMA70-145-408 Question and Answers (Q&A) on the Regulation on short selling and certain aspects of credit default swaps (SSR) Q&A PDF
536.17 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 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
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 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
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
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
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
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS , Letter PDF
233.89 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 , Letter PDF
160.79 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB

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