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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
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ESMA32-64431002-518 |
Letter to IASB on Exposure Draft Annual Improvements – Volume 11 |
Corporate Finance, Issuer disclosure |
Letter |
DOWNLOAD 226.18 KB |
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ESMA32-389550249-174 |
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 224.52 KB |
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ESMA32-193237008-1793 |
Statement on European Common Enforcement priorities for 2023 annual reports |
Financial reporting, Issuer disclosure, Sustainable finance |
Statement |
DOWNLOAD 225.71 KB |
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ESMA32-1188985980-276 |
Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 297.64 KB |
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ESMA32-1188985980-275 |
Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 294.76 KB |
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ESMA32-61-506 |
Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 179.17 KB |
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ESMA32-61-505 |
Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 176.62 KB |
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ESMA32-63-1320 |
ESMA statement on European Common Enforcement priorities for 2022 annual reports |
Issuer disclosure, Financial reporting |
Statement |
DOWNLOAD 608.88 KB |
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ESMA32-51-907 |
Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 110.67 KB |
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ESMA32-339-208 |
Public statement on Transparency on implementation of IFRS 17 Insurance Contracts |
Issuer disclosure |
Statement |
DOWNLOAD 168.3 KB |
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ESMA32-63-1277 |
Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports |
Issuer disclosure |
Statement |
DOWNLOAD 184.38 KB |
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ESMA32-61-493 |
IASB’s Exposure Draft Supplier Finance Arrangements |
Issuer disclosure |
Letter |
DOWNLOAD 163.06 KB |
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ESMA32-61-492 |
EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants |
Issuer disclosure |
Letter |
DOWNLOAD 264.2 KB |
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ESMA32-61-491 CL to IASB on ED |
IASB’s Exposure Draft Non-current Liabilities with Covenants |
Issuer disclosure |
Letter |
DOWNLOAD 263.26 KB |
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ESMA71-99-1864 |
ESMA Statement on Ukraine |
Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading |
Statement |
DOWNLOAD 93.35 KB |
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