ESMA Library

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

196 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Audit Letter DOWNLOAD 29.47 KB
2016/36 ESMA CL to the Draft Interpretation Foreign Currency Audit Letter DOWNLOAD 29.3 KB
2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Audit Letter DOWNLOAD 30.28 KB
2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Audit Letter DOWNLOAD 30.35 KB
2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Audit Letter DOWNLOAD 40.22 KB
2015/1741 ESMA CL to EFRAG on IASB Agenda consultation Audit Letter DOWNLOAD 792.08 KB
2015/1740 ESMA CL to the IASB Agenda consultation Audit Letter DOWNLOAD 798.64 KB
2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 Audit Letter DOWNLOAD 75.85 KB
2015/1739 ESMA letter to EFRAG - Trustees' review of the structure and effectiveness of the IFRSF Issuer disclosure, Audit Letter DOWNLOAD 192.32 KB
2015-1738 ESMA letter to IFRSF - Trustees' review of the structure and effectiveness of the IFRSF Audit Letter DOWNLOAD 281.58 KB
2015/1733 ESMA CL - ED Conceptual Framework and Update of References Issuer disclosure, Audit Letter DOWNLOAD 402.66 KB
2015/1734 ESMA CL EFRAG Conceptual Framework Issuer disclosure, Audit Letter DOWNLOAD 472.48 KB
2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 Audit Letter DOWNLOAD 250.89 KB
2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Audit Letter DOWNLOAD 251.7 KB
2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 Audit Letter DOWNLOAD 270.22 KB
2015/1519 ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 Audit Letter DOWNLOAD 269.51 KB
2015/1520 ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 Audit Letter DOWNLOAD 148.01 KB
2015/1521 ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... Audit Letter DOWNLOAD 149.02 KB
2014/1344 ESMA Response to public consultation on the IAS Regulation Issuer disclosure, Audit Reference DOWNLOAD 305.48 KB
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB