ESMA Library

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

525 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA40-133-624 ESMA's response to WP29 Consultation on Guidelines on Derogations International cooperation, Supervisory convergence Letter DOWNLOAD 428.49 KB
ESMA70-154-5851 Letter to Commission VB Dombrovskis on MiFID II ancillary activity Trading Letter DOWNLOAD 47.07 KB
ESMA34-49-107 Letter to European Commission on MMF ITS and Technical Advice Fund Management Letter DOWNLOAD 61.18 KB
Related documents Technical advice, draft implementing technical standards and guidelines under the MMF Regulation
Summary
Translated versions
ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Financial reporting Letter DOWNLOAD 189.21 KB
ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Financial reporting Letter DOWNLOAD 139.2 KB
ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.08 KB
ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 81.11 KB
ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.09 KB
ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 83.82 KB
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB
ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Audit Letter DOWNLOAD 84.57 KB
ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Audit Letter DOWNLOAD 86.77 KB
ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 952.5 KB
ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 938.27 KB
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 211.3 KB
ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 212.64 KB
ESMA70-151-573 Letter to European Commission Vice President Dombrovskis ESMA views on third-country regimes Letter DOWNLOAD 134.06 KB
ESMA70-156-158 Letter to co-legislators on MiFID II implementation Trading Letter DOWNLOAD 124.39 KB