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

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160 documents
Date Reference Title Sections Type Main document Info
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB
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
ESMA32-60-196 Call for volunteers - Field test European Single Electronic format (ESEF) Issuer disclosure, Electronic reporting Reference DOWNLOAD 251.41 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
ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop Issuer disclosure, Electronic reporting, Transparency Reference DOWNLOAD 270.83 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
2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 87.44 KB
2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Issuer disclosure, Electronic reporting, Press Releases, Transparency Press Release DOWNLOAD 225.03 KB
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 KB