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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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184 documents
Date Reference Title Sections Type Main document Info
2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 87.44 KB
ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Issuer disclosure Letter DOWNLOAD 263.26 KB
ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Issuer disclosure Letter DOWNLOAD 163.06 KB
ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Issuer disclosure Letter DOWNLOAD 448.88 KB
2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Issuer disclosure Letter DOWNLOAD 137.01 KB
2016/235 Comment letter on Taxonomy due process Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 84.24 KB
2011/352 Comment letter to EFRAG - EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 36.28 KB
2011/356 Comment letter to EFRAG - EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Issuer disclosure Letter DOWNLOAD 67.23 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
2012/264 Comment letter to EFRAG on its discussion paper - Accounting for business combinations under common control Issuer disclosure Letter DOWNLOAD 213.06 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
2013/211 Comment letter to the EFRAG regarding IASBs exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 64.25 KB
2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 476.75 KB
Related documents Final report - Review of European enforcers on the implementation of IFRS 8
Summary
Translated versions
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB