Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
49 documents
Date Reference Title Sections Type Main document Info
2012/248 Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt Financial reporting Letter DOWNLOAD 361.61 KB
2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Financial reporting Letter DOWNLOAD 203.41 KB
2013/9 Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture Financial reporting Letter DOWNLOAD 228.54 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 KB
2013/1773 Agenda item request, Issues related to the application of IFRS 5 Financial reporting Letter DOWNLOAD 188.74 KB
2013/1774 Agenda item request, Classification and measurement of core inventories Financial reporting Letter DOWNLOAD 162.52 KB
2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Financial reporting Letter DOWNLOAD 27.23 KB
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 KB
2015/1258 ESMA submission to IFRS IC on IAS 20 Financial reporting Letter DOWNLOAD 79.26 KB
2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Financial reporting Letter DOWNLOAD 92.19 KB
2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Financial reporting Letter DOWNLOAD 113.55 KB
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Financial reporting Letter DOWNLOAD 139.2 KB
ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Financial reporting Letter DOWNLOAD 189.21 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA32-61-472 Letter to IASB on Rate Regulated Activities Financial reporting Letter DOWNLOAD 193.76 KB
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB