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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 |
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ESMA32-61-172 |
Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 99.32 KB |
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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 |
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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 |
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ESMA31-54-435 |
Report on shareholder identification and communication systems |
Prospectus, Corporate Governance |
Report |
DOWNLOAD 1.09 MB |
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2016-1564 |
ESMA prepares for new International Financial Reporting Standard 9 |
Audit, Issuer disclosure, Financial reporting, Press Releases |
Press Release |
DOWNLOAD 132.26 KB |
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2016-1563 |
Issues for consideration in implementing IFRS 9: Financial Instruments |
Audit, Issuer disclosure, Financial reporting |
Statement |
DOWNLOAD 267.72 KB |
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2016 IFRS Press Release |
ESMA and IFRS® Foundation strengthen cooperation |
About ESMA, Audit, Financial reporting |
Press Release |
DOWNLOAD 213.42 KB |
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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 |
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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 |
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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 |
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2016/1170 |
Report on EEA prospectus activity in 2015 |
Issuer disclosure, Prospectus |
Report |
DOWNLOAD 674.63 KB |
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2016/1161 |
Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 87.16 KB |
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2016/1148 |
Public Statement Issues for consideration in implementing IFRS 15 |
Audit, Financial reporting |
Statement |
DOWNLOAD 373.45 KB |
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2016/1047 |
Press Release Prospectus Peer Review |
Prospectus, Supervisory convergence |
Press Release |
DOWNLOAD 188.52 KB |
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2016/1055 |
Peer Review Report on Prospectus Approval Process |
Prospectus, Supervisory convergence |
Final Report |
DOWNLOAD 1.23 MB |
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2016/728 |
Comment letter to IAASB on Audit Quality |
Audit, Issuer disclosure |
Letter |
DOWNLOAD 537.7 KB |
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2016/218 |
ToR Audit Working Group |
Audit |
Reference |
DOWNLOAD 113.35 KB |
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2016/303 |
CL to EFRAG IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 69.77 KB |
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2016/302 |
CL to IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 72.14 KB |
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