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ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

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175 documents
Date Reference Title Sections Type Main document Info
ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Audit Letter DOWNLOAD 84.57 KB
ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Audit Letter DOWNLOAD 86.77 KB
ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 952.5 KB
ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 938.27 KB
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 211.3 KB
ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 212.64 KB
ESMA70-154-270 Opinion to support supervisory convergence in the area of secondary markets in the context of the United Kingdom withdrawing from the European Union Brexit, Trading, Supervisory convergence Opinion DOWNLOAD 181.69 KB
ESMA71-99-526 ESMA issues sector-specific principles on relocations from the UK to the EU27 Brexit, Press Releases, Supervisory convergence Press Release DOWNLOAD 157.73 KB
ESMA35-43-762 Opinion to support supervisory convergence in the area of investment firms in the context of the United Kingdom withdrawing from the European Union Brexit, Investor protection, Supervisory convergence Opinion DOWNLOAD 236.23 KB
ESMA35-45-344 Opinion to support supervisory convergence in the area of investment management in the context of the United Kingdom withdrawing from the European Union Brexit, Fund Management, Supervisory convergence Opinion DOWNLOAD 246.6 KB
ESMA71-99-469 ESMA issues principles on supervisory approach to relocations from the UK Brexit, Press Releases, Supervisory convergence Press Release DOWNLOAD 143.31 KB
Related documents General Principles to support supervisory convergence in the context of the UK withdrawing from the EU
Summary
Translated versions
ESMA42-110-433 General Principles to support supervisory convergence in the context of the UK withdrawing from the EU Brexit, Supervisory convergence Opinion DOWNLOAD 182.68 KB
ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 100.51 KB
ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9 - Modification of financial liabilities Issuer disclosure, Audit Letter DOWNLOAD 100.98 KB
ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 99.32 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 KB