ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
87.44 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Corporate Disclosure Letter PDF
137.01 KB
14/09/2011 2011/288 Call for evidence- Empty voting Corporate Disclosure, Corporate Governance, Transparency Consultation Paper PDF
81.13 KB
26/01/2011 2011/35 Call for evidence- Request for technical advice on possible delegated acts concerning the Prospectus Directive (2003/71/EC) as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Consultation Paper PDF
3.85 MB
09/02/2016 2016/235 Comment letter on Taxonomy due process Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
84.24 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
373.28 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Corporate Disclosure Letter PDF
166.11 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Corporate Disclosure Letter PDF
35.9 KB
26/04/2012 2012/264 Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control Corporate Disclosure Letter PDF
213.06 KB
28/10/2011 2011/352 Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Corporate Disclosure Letter PDF
36.28 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Corporate Disclosure Letter PDF
67.23 KB
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality Audit, Corporate Disclosure Letter PDF
537.7 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
367.8 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Corporate Disclosure Letter PDF
154.66 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Corporate Disclosure Letter PDF
37.41 KB
28/10/2011 2011/351 Comment letter to IASB- ED Mandatory Effective Date IFRS 9 Corporate Disclosure Letter PDF
100.68 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Corporate Disclosure Letter PDF
64.25 KB
11/12/2012 2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Corporate Disclosure Letter PDF
476.75 KB
05/10/2011 2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS Corporate Disclosure Letter PDF
112.71 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Corporate Disclosure Letter PDF
361.8 KB

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