ESMA Library

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

527 documents
Date Sort ascending Reference Title Sections Type Main document Info
2013/436 Letter to the EFRAG regarding IASB's exposure draft - Novation of derivatives and continuation of hedge accounting Issuer disclosure Letter DOWNLOAD 159.9 KB
2013/435 Letter to the IASB regarding its exposure draft - Novation of derivatives and continuation of hedge accounting Issuer disclosure Letter DOWNLOAD 150.97 KB
ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts Risk monitoring, Joint Committee Letter DOWNLOAD 91.91 KB
2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter DOWNLOAD 253.23 KB
308184 European Commission extends deadline for ESMA advice on equivalence of non-EU rules with EMIR Post Trading Letter DOWNLOAD 137.93 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 KB
2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Issuer disclosure Letter DOWNLOAD 51.14 KB
2013/211 Comment letter to the EFRAG regarding IASBs exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 64.25 KB
2013/210 Comment letter to the IASB regarding its exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 130.73 KB
2013/190 Letter to the EFRAG - on the DP: Towards a Disclosure Framework for the Notes Issuer disclosure Letter DOWNLOAD 493.55 KB
2013/104 Letter to the EFRAG - IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Issuer disclosure Letter DOWNLOAD 189.38 KB
2013/103 Letter to the IFRS Foundation - Proposal to Establish an Accounting Standards Advisory Forum Issuer disclosure Letter DOWNLOAD 188.25 KB
2013/9 Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture Financial reporting Letter DOWNLOAD 228.54 KB
EBA/BS/2013/001 Letter to EBF on Euribor Risk monitoring Letter DOWNLOAD 101.15 KB
2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Letter DOWNLOAD 36.15 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2012/SMSG/69 SMSG Advice on Guidelines on remuneration policies and practices (MiFID) Securities and Markets Stakeholder Group Letter DOWNLOAD 169.46 KB
JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Issuer disclosure Letter DOWNLOAD 44.65 KB
2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 476.75 KB
Related documents Final report - Review of European enforcers on the implementation of IFRS 8
Summary
Translated versions
2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 430.35 KB