ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
39
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Securities Financing Transactions filter Securities Financing Transactions
- (-) Remove Supervisory convergence filter Supervisory convergence
- Corporate Disclosure (177) Apply Corporate Disclosure filter
- Securities and Markets Stakeholder Group (144) Apply Securities and Markets Stakeholder Group filter
- CESR Archive (103) Apply CESR Archive filter
- Board of Supervisors (95) Apply Board of Supervisors filter
- Corporate Information (89) Apply Corporate Information filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (54) Apply Post Trading filter
- Management Board (53) Apply Management Board filter
- Joint Committee (41) Apply Joint Committee filter
- MiFID - Secondary Markets (28) Apply MiFID - Secondary Markets filter
- Fund Management (27) Apply Fund Management filter
- Credit Rating Agencies (19) Apply Credit Rating Agencies filter
- MiFID - Investor Protection (19) Apply MiFID - Investor Protection filter
- Sustainable finance (18) Apply Sustainable finance filter
- Audit (15) Apply Audit filter
- Prospectus (10) Apply Prospectus filter
- Planning reporting budget (9) Apply Planning reporting budget filter
- Market Abuse (7) Apply Market Abuse filter
- Transparency (7) Apply Transparency filter
- Corporate Finance (6) Apply Corporate Finance filter
- Innovation and Products (6) Apply Innovation and Products filter
- Benchmarks (5) Apply Benchmarks filter
- Market Integrity (5) Apply Market Integrity filter
- Securitisation (5) Apply Securitisation filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- European Single Electronic Format (3) Apply European Single Electronic Format filter
- Short Selling (3) Apply Short Selling filter
- CCP Directorate (2) Apply CCP Directorate filter
- COVID-19 (2) Apply COVID-19 filter
- Vacancies (2) Apply Vacancies filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Trade Repositories (1) Apply Trade Repositories filter
- Trading (1) Apply Trading filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Annual Report filter Annual Report
- (-) Remove Technical Advice filter Technical Advice
- Press Release (50) Apply Press Release filter
- Final Report (41) Apply Final Report filter
- Reference (41) Apply Reference filter
- Report (40) Apply Report filter
- Statement (29) Apply Statement filter
- Consultation Paper (12) Apply Consultation Paper filter
- Speech (12) Apply Speech filter
- Q&A (9) Apply Q&A filter
- Guidelines & Recommendations (5) Apply Guidelines & Recommendations filter
- Opinion (5) Apply Opinion filter
- Compliance table (3) Apply Compliance table filter
- Decision (1) Apply Decision filter
Your filters
Vacancy X Summary of Conclusions X Annual Report X Technical Advice X SMSG Advice X Letter X IFRS Supervisory Convergence X Securities Financing Transactions X Supervisory convergence X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 14/06/2012 | 2012/248 | Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt | IFRS Supervisory Convergence | Letter | PDF 361.61 KB |
||||
| 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 |
||||
| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
||||
| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
||||
| 21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |
||||
| 15/01/2013 | 2013/9 | Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture | IFRS Supervisory Convergence | Letter | PDF 228.54 KB |
||||
| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
||||
| 23/02/2015 | 2015/419 | IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test | IFRS Supervisory Convergence | Letter | PDF 27.23 KB |
||||
| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
||||
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
| 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 |
||||
| 22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
||||
| 24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
||||
| 03/03/2021 | ESMA32-51-818 | Letter to the EC on next steps following Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency | Letter | PDF 277.21 KB |
||||
| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
||||
| 22/07/2021 | ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 271.29 KB |
||||
| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
||||
| 22/07/2021 | ESMA32-61-466 | Letter to IASB on IAS 21 amendments | IFRS Supervisory Convergence | Letter | PDF 186.7 KB |
||||
| 22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
||||
| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |