ESMA Library

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

252 documents
Date Sort ascending Reference Title Sections Type Main document Info
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
2016/173 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
2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Audit Letter DOWNLOAD 43.93 KB
2016/92 Comment letter to the IFRS IC TAD on IAS 20 Audit Letter DOWNLOAD 42.71 KB
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