ESMA Library

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

111 documents
Date Sort ascending Reference Title Sections Type Main document Info
Ares(2023)3906255 Formal request to ESMA for technical advice on the review of Commission Directive 2007/16/EC on UCITS eligible assets Fund Management Letter DOWNLOAD 442.61 KB
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
ESMA34-45-1485 Letter to EU Commission - Request for support in relation to the report on reverse solicitation Fund Management Letter DOWNLOAD 89.59 KB
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
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
JC 2021 13 Letter to the EU Commission on PRIIPS Fund Management, Joint Committee Letter DOWNLOAD 305.95 KB
ESMA34-46-99 Letter to the EU Commission on Review of the ELTIF regulation Fund Management Letter DOWNLOAD 213.85 KB
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
ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 226.02 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB
ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 233.89 KB
ESMA34-32-551 ESMA letter on AIFMD Review Fund Management Letter DOWNLOAD 331.6 KB
ESAs 2020 19 Outcome of ESA review of the PRIIPs Delegated Regulation Fund Management, Joint Committee Letter DOWNLOAD 81.98 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB