ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
06/01/2012 2012/10 Interpretation of the Mineral Companies Recommendations for cement companies Prospectus, Corporate Disclosure Letter PDF
41.27 KB		 Open letter regarding Interpretation of the Mineral Companies Recommendations for cement companies
01/03/2012 2012/138 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Letter PDF
94.68 KB
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
09/01/2013 2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Corporate Disclosure Letter PDF
36.15 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
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method IFRS Supervisory Convergence Letter PDF
190.81 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
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards Prospectus, Corporate Disclosure Letter PDF
51.91 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
21/05/2015 2015/857 ESMA response to the European Commission consultation on the review of the Prospectus Directive Prospectus, Corporate Disclosure Letter PDF
241.24 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 IFRS Supervisory Convergence Letter PDF
29.66 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 IFRS Supervisory Convergence Letter PDF
79.26 KB
26/07/2016 2016/1164 Letter to the Commissioner Dombrovskis on MAR ITS Market Abuse, Market Integrity Letter PDF
205.33 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
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation IFRS Supervisory Convergence Letter PDF
113.55 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
91.23 KB
20/12/2017 ESMA32-63-413 Letter to IFRS IC on voluntary tax payments IFRS Supervisory Convergence Letter PDF
139.2 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB IFRS Supervisory Convergence Letter PDF
189.21 KB

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