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ESMA32-339-197 |
Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 211.67 KB |
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ESMA32-67-791 |
Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) |
Audit, Financial reporting, Investor protection, Prospectus |
Letter |
DOWNLOAD 223.92 KB |
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ESMA32-61-468 |
Third Agenda Consultation letter to EFRAG |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.42 KB |
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ESMA32-61-457 |
Third Agenda Consultation letter to the IASB |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.57 KB |
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ESMA32-334-419 |
Response to IFRS Foundation - Changes to the Constitution for a future ISSB |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 159.18 KB |
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ESMA32-67-771 |
Letter to the IASB on RFI IFRS10-11-12 |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 137.16 KB |
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ESMA32-61-445 |
ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 227.89 KB |
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ESMA32-61-413 |
ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 226.02 KB |
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ESMA32-63-1052 |
ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant |
Audit |
Letter |
DOWNLOAD 167.15 KB |
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ESMA32-63-1051 |
ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory |
Audit |
Letter |
DOWNLOAD 133.28 KB |
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ESMA32-61-418 |
ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 160.79 KB |
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ESMA32-61-397 |
ESMA32-61-397 Comment Letter to IASB on ED PFS |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 360.05 KB |
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ESMA32-61-421 |
ESMA32-61-421 Comment Letter to EFRAG on ED PFS |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 233.89 KB |
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ESMA32-61-368 |
Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts |
Audit |
Letter |
DOWNLOAD 340.73 KB |
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ESMA32-61-369 |
Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts |
Audit |
Letter |
DOWNLOAD 344.51 KB |
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ESMA32-61-359 |
Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 355.64 KB |
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ESMA32-61-352 |
Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 353.36 KB |
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ESMA32-61-351 |
Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform |
Audit |
Letter |
DOWNLOAD 222.98 KB |
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ESMA32-61-354 |
Letter to IASB on Exposure Draft Interest Rate Benchmark Reform |
Audit |
Letter |
DOWNLOAD 221.71 KB |
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ESMA32-62-126 |
letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 |
Audit |
Letter |
DOWNLOAD 178.15 KB |
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