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
2012/203 ESMA comment letter to EFRAG on their endorsement advice on IFRS 10 – Consolidated Financial Statements Issuer disclosure Letter DOWNLOAD 56.7 KB
2012/181 ESMA comment letter to EFRAG regarding IASB's Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 109.63 KB
2012/180 ESMA comment letter to the IASB on the Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 472.46 KB
2012/138 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 94.68 KB
2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Issuer disclosure Letter DOWNLOAD 71.45 KB
2012/18 ESMA comment letter to the IASB on its ED Investment Entities Issuer disclosure Letter DOWNLOAD 314.73 KB
2012/10 Interpretation of the Mineral Companies Recommendations for cement companies Prospectus, Issuer disclosure Letter DOWNLOAD 41.27 KB
2011/219 ESMA comment letter on the EU Commission Green Paper - The EU Corporate Governance Framework Issuer disclosure, Corporate Governance Letter DOWNLOAD 496.17 KB
2011/369 ESMA comment letter to the IASB - 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 3.77 MB
2011/370 ESMA comment letter to EFRAG - EFRAG response to the IASB request for views on the 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 70.55 KB
2011/382 Letter to Michel Barnier - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 41.73 KB
2011/383 Letter to Jonathan Faull - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 41.73 KB
2011/384 Letter to Sharon Bowles - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 200.77 KB
2011/356 Comment letter to EFRAG - EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Issuer disclosure Letter DOWNLOAD 67.23 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
2011/352 Comment letter to EFRAG - EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 36.28 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB
2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Issuer disclosure Letter DOWNLOAD 110.2 KB