ESMA Library

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

49 documents
Date Sort ascending Reference Title Sections Type Main document Info
2015/1258 ESMA submission to IFRS IC on IAS 20 Financial reporting Letter DOWNLOAD 79.26 KB
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 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
2013/1774 Agenda item request, Classification and measurement of core inventories Financial reporting Letter DOWNLOAD 162.52 KB
2013/1773 Agenda item request, Issues related to the application of IFRS 5 Financial reporting Letter DOWNLOAD 188.74 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 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
2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Financial reporting Letter DOWNLOAD 203.41 KB
2012/248 Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt Financial reporting Letter DOWNLOAD 361.61 KB