ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) , , , Letter PDF
223.92 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
22/07/2021 ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Letter PDF
186.34 KB
22/07/2021 ESMA32-67-790 Letter to IFRS IC on rent concessions Letter PDF
238.98 KB
22/07/2021 ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Letter PDF
276.92 KB
22/07/2021 ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Letter PDF
271.29 KB
22/07/2021 ESMA32-61-466 Letter to IASB on IAS 21 amendments Letter PDF
186.7 KB
22/07/2021 ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Letter PDF
189.6 KB
20/07/2021 ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Letter PDF
194.49 KB
20/07/2021 ESMA32-61-472 Letter to IASB on Rate Regulated Activities Letter PDF
193.76 KB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Letter PDF
255.74 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
05/10/2020 ESMA22-106-2819 SMSG advice on 2021 Annual Work Programme , SMSG Advice PDF
117.42 KB
17/04/2020 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
329.01 KB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 KB