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ESMA Library

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

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185 documents
Date Reference Title Sections Type Main document Info
2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Issuer disclosure Letter DOWNLOAD 62.9 KB
2014/1396 Letter to the IFRS IC TAD on IFRS 12 Issuer disclosure Letter DOWNLOAD 36.36 KB
2014/1395 Letter to the IFRS IC TAD on levies Issuer disclosure Letter DOWNLOAD 37.81 KB
2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 109.97 KB
2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 107.36 KB
2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Issuer disclosure Letter DOWNLOAD 29.86 KB
2014/1210 Letter to IFRS IC on Core Inventories Issuer disclosure Letter DOWNLOAD 32.3 KB
2014/1158 Letter to the IASB on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.45 KB
2014/1157 Letter to EFRAG on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.01 KB
2014/688 Letter to EFRAG - The role of the business model in financial statements - Research Paper Issuer disclosure Letter DOWNLOAD 192.41 KB
2014/645 Letter to the IASB - IFRS 3 Business Combinations Issuer disclosure Letter DOWNLOAD 149.08 KB
2014/603 Letter to the IFRS Interpretations Committee - IAS 34 Issuer disclosure Letter DOWNLOAD 117.54 KB
2014/602 Letter to the IFRS Interpretations Committee - IAS 12 Issuer disclosure Letter DOWNLOAD 114.07 KB
2014/430 Letter to the IFRS interpretations committee - IFRS 11 Issuer disclosure Letter DOWNLOAD 48.13 KB
2014/429 Letter to the IFRS interpretations committee - IAS 32 Issuer disclosure Letter DOWNLOAD 43.77 KB
2014/428 Letter to the IFRS interpretations committee - IAS 19 Issuer disclosure Letter DOWNLOAD 40.88 KB
2014/427 Letter to the IFRS interpretations committee - IAS 12 Issuer disclosure Letter DOWNLOAD 49.41 KB
2014/426 Letter to the IFRS interpretations committee - IAS 1 Issuer disclosure Letter DOWNLOAD 49.77 KB
2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 147.07 KB
2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 238.31 KB