ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2010 10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review Letter PDF
236.52 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review Letter PDF
249.87 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases Letter PDF
258.38 KB
10/12/2010 10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases Letter PDF
253.41 KB
10/12/2010 10-1456 Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation Letter PDF
94.08 KB
10/12/2010 10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
98.26 KB
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
107.25 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and , Letter PDF
140.38 KB
03/12/2010 10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts Letter PDF
318.72 KB
03/12/2010 10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts Letter PDF
327.78 KB
18/11/2010 10-1370 Comment letter- EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 Letter PDF
187.98 KB
18/11/2010 10-1436 Comment letter to the IASB Letter PDF
198.44 KB
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus , Letter PDF
156.61 KB
26/10/2010 10-1027 CESR 2010 Half-Yearly Report Annual Report PDF
902.07 KB
18/10/2010 10-1243 CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting Letter PDF
168.07 KB
12/10/2010 3L3 12-10-10 Letter Letter- 3L3 Task Force Report on Packaged Retail Investment Products (PRIPs) Letter PDF
119.3 KB
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 KB
27/09/2010 10-1156 Comment letter on EFRAG’s draft response on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Letter PDF
169.85 KB
27/09/2010 10-1079 Comment letter to the IASB and FASB on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Letter PDF
186.4 KB
27/09/2010 10-1172 Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers Letter PDF
230.54 KB

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