ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
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| 20/12/2016 | 2016/1660 | 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
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| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
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| 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 | Joint Committee, Audit | Letter | PDF 120.57 KB |
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| 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 | Joint Committee, Audit | Letter | PDF 87.69 KB |
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| 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 | Joint Committee, Audit | Letter | PDF 159.33 KB |
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| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
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| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
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| 26/07/2021 | SFDR EC Q&A | EC Q&A on sustainability-related disclosures | Joint Committee, Sustainable finance | Q&A | PDF 601.99 KB |
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| 30/11/2021 | SFDR EC Q&A CORRECTION | EC Q&A on sustainability-related disclosures- correction | Joint Committee, Sustainable finance | Q&A | PDF 87.19 KB |
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| 25/08/2021 | Joint Committee | ESA 2018 Letter IFRS 17 endorsement | Joint Committee | Letter | PDF 282.37 KB |
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| 11/06/2020 | 2020 06 11 | ESA letter to the EC | Corporate Disclosure, Joint Committee, Sustainable finance | Letter | PDF 97.3 KB |
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| 18/01/2021 | JC 2021 01 | ESAs JC Letter to EU Commission on ITS FICOD reporting templates | Joint Committee | Letter | PDF 105.8 KB |
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| 09/02/2021 | ESAs 2021 07 | ESAs letter on DORA | Innovation and Products, Joint Committee | Letter | PDF 142.91 KB |
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| 06/11/2014 | 2014-41 | ESA’s budget 2015 – ensuring safe financial markets | Joint Committee | Letter | PDF 91.5 KB |
The European Supervisory Authorities - European Banking Authority (EBA), European Insurance and Occupational Pensions Authority (EIOPA), European Securities and Markets Authority (ESMA) - have written to the President of the Economic and Financial Affairs Council (ECOFIN) on their concerns regarding the budget negotiations for the 2015 EU budget and the budgetary constraints of the ESAs. | |||
| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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| 23/08/2012 | 2012/464 | ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 | IFRS Supervisory Convergence | Letter | PDF 203.41 KB |
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| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
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| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |