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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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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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ESMA 32-992851010-1019 |
Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 273.97 KB |
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ESMA32-992851010-1018 |
Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 237.73 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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JC ESAs Q&As |
Letter from the European Commission on the Questions and Answers pursuant to article 16b(5) of the founding Regulations of the ESAs |
Joint Committee, Sustainable finance |
Letter |
DOWNLOAD 200.97 KB |
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fisma.b.2(2023)1812539 |
Letter from European Commission on assessment of the financial system’s resilience to stress in the transition to the EU’s 2030 goals for the reduction of greenhouse gas emissions |
Sustainable finance |
Letter |
DOWNLOAD 281.89 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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JC 2022 64 |
Joint Committee Letter to European Commission on the delay in SFDR mandate |
Joint Committee, Sustainable finance |
Letter |
DOWNLOAD 211.13 KB |
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ESMA32-334-549 |
ESRS consultation cover letter |
Sustainable finance |
Letter |
DOWNLOAD 172.93 KB |
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ESMA32-334-541 |
ESMA letter to ISSB on Exposure Drafts ‘IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information’ and ‘IFRS S2 Climate-related Disclosures’ |
Sustainable finance |
Letter |
DOWNLOAD 345.06 KB |
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ESMA80-416-347 |
ESMA Letter on ESG Ratings Call for Evidence |
Sustainable finance |
Letter |
DOWNLOAD 461.13 KB |
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