ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
09/03/2020 ESMA80-199-332 ESMA Supervision- Annual Report 2019 and Work Programme 2020 , , , , Annual Report PDF
825.72 KB
08/03/2021 ESMA70-151-2536 compliance table Guidelines APC Measures , Compliance table PDF
141.15 KB
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
22/07/2021 ESMA32-67-790 Letter to IFRS IC on rent concessions Letter PDF
238.98 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 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
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 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
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
20/12/2017 ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Letter PDF
139.2 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
20/07/2021 ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Letter PDF
194.49 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
20/07/2021 ESMA32-61-472 Letter to IASB on Rate Regulated Activities Letter PDF
193.76 KB
22/07/2021 ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Letter PDF
189.6 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 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 ESMA32-61-466 Letter to IASB on IAS 21 amendments Letter PDF
186.7 KB