ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
20/08/2019 ESMA50-164-2554 Letter to EC- Joint EBA ESMA response on crypto-assets Letter PDF
93.63 KB
19/08/2019 ESMA32-61-366 Letter to IFRS IC- June 2019 tentative agenda decisions Letter PDF
134.47 KB
17/07/2019 ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook , Letter PDF
355.64 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
15/07/2019 ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Letter PDF
101.44 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
10/04/2019 ESMA 50-164-2193 Letter to EC- FinTech action plan- ICT cybersecurity and outsourcing Letter PDF
58.38 KB
26/03/2019 ESMA32-334-109 Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Letter PDF
420.13 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
17/07/2018 ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Final Report PDF
1.46 MB
17/07/2018 ESMA32-51-541 Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies , Letter PDF
153.28 KB
26/06/2018 ESMA32-61-270 Letter to EFRAG on IASB ED on proposed amendments to IAS 8 Letter PDF
839.37 KB
26/06/2018 ESMA32-61-271 Letter to IASB regarding proposed amendments to IAS 8 impracticability Letter PDF
381.22 KB
28/05/2018 ESMA32-61-259 Letter to EFRAG on DP Equity instruments impairment and recycling Letter PDF
310.95 KB
15/03/2018 JC-2018-04 Joint Committee Final Report on Big Data Final Report PDF
520.31 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

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