ESMA Library

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

85 documents
Date Sort ascending Reference Title Sections Type Main document Info
09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement CESR Archive Letter DOWNLOAD 197.22 KB
09-903 CESR’s response to EFRAG’s draft comment letter on IFRIC’s Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments CESR Archive Letter DOWNLOAD 92.82 KB
09-845 Letter - CESR’s response to the European Commission’s consultation on the UCITS depositary function CESR Archive Letter DOWNLOAD 116.03 KB
09-796 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter DOWNLOAD 170.1 KB
09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter DOWNLOAD 170.62 KB
09-787 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Classification of Rights Issues CESR Archive Letter DOWNLOAD 127.68 KB
09-737 CESR’s response to the IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers CESR Archive Letter DOWNLOAD 221.01 KB
09-584 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft ‘Income Tax’ CESR Archive Letter DOWNLOAD 160.57 KB
09-659 CESR's comment letter on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition CESR Archive Letter DOWNLOAD 108.37 KB
09-660 CESR's comment letter on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper ‘Preliminary Views on Leases’ CESR Archive Letter DOWNLOAD 203.02 KB
09-607 CESR’s comments regarding IFRIC tentative agenda decision on IAS 39 “significant or prolonged” CESR Archive Letter DOWNLOAD 175.65 KB
09-511 CESR’s response to EFRAG on IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers CESR Archive Letter DOWNLOAD 187.97 KB
09-291 CESR’s response regarding Control Structures in Audit Firms and their Consequences for the Audit Market CESR Archive Letter DOWNLOAD 184.99 KB
09-404 CESR’s response to IASB’s Request for Views on Proposed FASB amendments on Fair Value Measurement and Proposed FASB Amendments to Impairment Requirements for Certain Investments in Debt and Equity Securities CESR Archive Letter DOWNLOAD 131.83 KB
09-373 CESR's comments to EFRAG on proposed FASB amendments CESR Archive Letter DOWNLOAD 138.73 KB
09-240 CESR’s comments on the European Commission’s background and consultation document on the review of the Prospectus Directive CESR Archive Letter DOWNLOAD 155.92 KB
09-235 CESR’s response to EFRAGs consultation regarding IASB’s Discussion Paper - Preliminary views on Financial Statements Presentation CESR Archive Letter DOWNLOAD 225.56 KB
09-159 CESR’s response to the consultation regarding International Accounting Standards Committee Foundation Review of the Constitution Part 2 CESR Archive Letter DOWNLOAD 279.82 KB
09-236 Comments regarding IASB’s Exposure Draft ED 10 Consolidated Financial Statements CESR Archive Letter DOWNLOAD 253.79 KB
09-244 CESR's comment letter regarding IASB’s Exposure Draft of proposed amendments to IAS 24 Relationships with the state CESR Archive Letter DOWNLOAD 94.12 KB