ESMA Library

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

364 documents
Date Sort ascending Reference Title Sections Type Main document Info
10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 236.52 KB
10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 249.87 KB
10-1210 Feedback statement - CESR Technical Advice to the European Commission in the Context of the MiFID Review-Standardisation and Organised Platform Trading of OTC Derivatives CESR Archive Final Report DOWNLOAD 281.37 KB
10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 258.38 KB
10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 253.41 KB
10-1456 Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation CESR Archive Letter DOWNLOAD 94.08 KB
10-1301 CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation CESR Archive Final Report DOWNLOAD 808.67 KB
10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 98.26 KB
10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 107.25 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1424 CESR Annual report according to article 21 of Regulation (EC) 1060/2009 on Credit Rating Agencies CESR Archive Final Report DOWNLOAD 297.11 KB
10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts CESR Archive Letter DOWNLOAD 318.72 KB
10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts CESR Archive Letter DOWNLOAD 327.78 KB
10-123 Executive summary of the Report Prospectus Directive Selective Mapping CESR Archive Final Report DOWNLOAD 182.64 KB
10-1370 Comment letter - EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 CESR Archive Letter DOWNLOAD 187.98 KB
10-1436 Comment letter to the IASB CESR Archive Letter DOWNLOAD 198.44 KB
09-1218 21st meeting of the Market Participants Consultative Panel CESR Archive Final Report DOWNLOAD 129.33 KB
10-1159 23rd meeting of the Market Participants Consultative Panel CESR Archive Final Report DOWNLOAD 122.85 KB
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1151 9th Extract from EECS’s Database of Enforcement Decisions CESR Archive Final Report DOWNLOAD 136.48 KB