ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
11/01/2018 ESMA80-196-954 Thematic Report- On fees charged by Credit Rating Agencies and Trade Repositories , Report PDF
1.14 MB
03/02/2017 ESMA80-1467488426-27 Supervision Annual Report 2016 and Work Programme 2017 , Report PDF
2.49 MB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
05/04/2017 ESMA31-54-435 Report on shareholder identification and communication systems , Report PDF
1.09 MB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 , , Report PDF
480.12 KB
12/04/2011 2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Report PDF
399.46 KB
05/09/2018 ESMA70-151-1719 Letter to VP Dombrovskis on opinion on SFTR Letter PDF
213.13 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 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
20/10/2017 ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Letter PDF
86.77 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 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
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Letter PDF
938.27 KB
20/12/2018 ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Letter PDF
437.22 KB
18/04/2019 ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Letter PDF
578.77 KB

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