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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
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ESMA32-389550249-174 |
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 224.52 KB |
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ESMA32-1283113657-1080 |
Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 |
Financial reporting |
Letter |
DOWNLOAD 427.69 KB |
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ESMA32-1283113657-1118 |
Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 |
Financial reporting |
Letter |
DOWNLOAD 440.37 KB |
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ESMA32-1188985980-284 |
Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment |
Financial reporting |
Letter |
DOWNLOAD 319.43 KB |
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ESMA32-1188985980-283 |
Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment |
Financial reporting |
Letter |
DOWNLOAD 330.37 KB |
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ESMA 32-992851010-1019 |
Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 273.97 KB |
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ESMA32-992851010-1018 |
Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 237.73 KB |
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ESMA32-1188985980-276 |
Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 297.64 KB |
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ESMA32-1188985980-275 |
Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 294.76 KB |
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ESMA32-1188985980-272 |
ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) |
Financial reporting |
Letter |
DOWNLOAD 166.45 KB |
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ESMA24-436-1547 |
ESMA letter regarding concerns with changes to the insider list regime |
Investor protection, Market Integrity, Trading |
Letter |
DOWNLOAD 159.66 KB |
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ESMA32-61-506 |
Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 179.17 KB |
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ESMA32-61-505 |
Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 176.62 KB |
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ESMA24-436-1414 |
Letter to EC on energy derivatives |
CCP, Market Integrity, Trading, Post Trading |
Letter |
DOWNLOAD 110.01 KB |
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Ares(2022)6980063 |
Letter from the EC to ESMA on energy derivatives |
CCP, Market Integrity, Trading, Post Trading |
Letter |
DOWNLOAD 228.62 KB |
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