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ESMA32-51-818 |
Letter to the EC on next steps following Wirecard |
Issuer disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency |
Letter |
DOWNLOAD 277.21 KB |
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ESMA32-60-707 |
Letter to EC on ESAP targeted consultation |
Transparency |
Letter |
DOWNLOAD 159.36 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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2016/1621 |
2016-1621 ESMA letter to EC on postponement of ESEF RTS |
Issuer disclosure, Electronic reporting, Transparency |
Letter |
DOWNLOAD 87.44 KB |
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2016/623 |
ESMA's response to EC Consultation Non-binding Guidelines for reporting of non-financial information by companies |
Transparency |
Letter |
DOWNLOAD 112.19 KB |
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2016/235 |
Comment letter on Taxonomy due process |
Issuer disclosure, Electronic reporting, Transparency |
Letter |
DOWNLOAD 84.24 KB |
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10-1505 |
Letter to the IFRS foundation regarding the Trustees' Strategy Review |
CESR Archive |
Letter |
DOWNLOAD 236.52 KB |
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10-1623 |
CESR Comment letter to EFRAG regarding the Trustees' Strategy Review |
CESR Archive |
Letter |
DOWNLOAD 249.87 KB |
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10-1518 |
CESR comment letter regarding the IASB’s Exposure Draft Leases |
CESR Archive |
Letter |
DOWNLOAD 258.38 KB |
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10-1468 |
CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases |
CESR Archive |
Letter |
DOWNLOAD 253.41 KB |
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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 |
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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 |
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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 |
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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 |
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10-1494 |
CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts |
CESR Archive |
Letter |
DOWNLOAD 318.72 KB |
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10-1540 |
CESR letter regarding the IASB’s Exposure Draft Insurance Contracts |
CESR Archive |
Letter |
DOWNLOAD 327.78 KB |
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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 |
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10-1436 |
Comment letter to the IASB |
CESR Archive |
Letter |
DOWNLOAD 198.44 KB |
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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 |
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