ESMA Library

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

85 documents
Date Sort ascending Reference Title Sections Type Main document Info
10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 236.52 KB
10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 249.87 KB
10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 258.38 KB
10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 253.41 KB
10-1456 Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation CESR Archive Letter DOWNLOAD 94.08 KB
10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 98.26 KB
10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 107.25 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts CESR Archive Letter DOWNLOAD 318.72 KB
10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts CESR Archive Letter DOWNLOAD 327.78 KB
10-1370 Comment letter - EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 CESR Archive Letter DOWNLOAD 187.98 KB
10-1436 Comment letter to the IASB CESR Archive Letter DOWNLOAD 198.44 KB
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1243 CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting CESR Archive Letter DOWNLOAD 168.07 KB
3L3 12-10-10 Letter Letter - 3L3 Task Force Report on Packaged Retail Investment Products (PRIPs) CESR Archive Letter DOWNLOAD 119.3 KB
10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income CESR Archive Letter DOWNLOAD 160.54 KB
10-1156 Comment letter on EFRAG’s draft response on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities CESR Archive Letter DOWNLOAD 169.85 KB
10-1079 Comment letter to the IASB and FASB on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities CESR Archive Letter DOWNLOAD 186.4 KB
10-1172 Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers CESR Archive Letter DOWNLOAD 230.54 KB
10-910 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Presentation of Items of Other Comprehensive Income CESR Archive Letter DOWNLOAD 158.71 KB