ESMA Library

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

160 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 288.41 KB
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Issuer disclosure, Audit Letter DOWNLOAD 87.16 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB
2015/SMSG/036 SMSG Advice on ESEF Electronic reporting, Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 109.63 KB
2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.96 KB
2016/282 CL to the IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.37 KB
2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 53.25 KB
2016/280 CL to the IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 52.52 KB
2016/279 CL to EFRAG SPS Cash flow issues Audit Letter DOWNLOAD 52.99 KB
2016/235 Comment letter on Taxonomy due process Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 84.24 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB