ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus , Letter PDF
156.61 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and , Letter PDF
140.38 KB
04/01/2011 10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis , Letter PDF
144.8 KB
04/01/2011 10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex , Letter PDF
159.33 KB
04/01/2011 10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex , Letter PDF
120.57 KB
04/01/2011 10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex , Letter PDF
87.69 KB
25/10/2011 2011/353 Comment letter to the IAASB- IAASB Consultation Paper Letter PDF
243.33 KB
15/03/2011 2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Letter PDF
54.2 KB
20/12/2012 2012/849 Letter to IAASB on Improving the Auditor's Report Letter PDF
263.73 KB
08/08/2013 2013/1086 Reporting to Trade Repositories – the case of ETDs Letter PDF
177.31 KB
03/09/2013 2013/1163 Technical advice on third country regulatory equivalence under EMIR Letter PDF
174.58 KB
02/10/2013 2013/1383 Technical advice on third country regulatory equivalence under EMIR Letter PDF
44.23 KB
05/11/2013 2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts 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.

05/11/2013 2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Letter PDF
112 KB
05/11/2013 2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 Letter PDF
224.94 KB
30/01/2013 2013/159 Q&A on Implementation of the Regulation on short selling and certain aspects of credit default swaps (2nd update) Q&A PDF
873.32 KB
15/11/2013 2013/1655 ESMA reply to Commission letter on the reporting of exchange traded derivatives under EMIR Letter PDF
42.73 KB
04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Letter PDF
171.53 KB
30/09/2014 2014/1179 Letter to Commission Barnier- Postponement of reports due by ESMA under Article 85.3 of EMIR Letter PDF
30.37 KB
21/11/2014 2014/1385 ESMA letter to European Commission regarding EMIR clearing obligation Letter PDF
34.57 KB

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