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2012/248 |
Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt |
Financial reporting |
Letter |
DOWNLOAD 361.61 KB |
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2012/464 |
ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 |
Financial reporting |
Letter |
DOWNLOAD 203.41 KB |
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2013/1773 |
Agenda item request, Issues related to the application of IFRS 5 |
Financial reporting |
Letter |
DOWNLOAD 188.74 KB |
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2013/1774 |
Agenda item request, Classification and measurement of core inventories |
Financial reporting |
Letter |
DOWNLOAD 162.52 KB |
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2013/244 |
Letter to the IFRS regarding discontinued operations - change in disposal method |
Financial reporting |
Letter |
DOWNLOAD 190.81 KB |
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2013/9 |
Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture |
Financial reporting |
Letter |
DOWNLOAD 228.54 KB |
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2015/1258 |
ESMA submission to IFRS IC on IAS 20 |
Financial reporting |
Letter |
DOWNLOAD 79.26 KB |
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2015/419 |
IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test |
Financial reporting |
Letter |
DOWNLOAD 27.23 KB |
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2015/911 |
ESMA Submission to IFRS IC on Application of IAS 12 |
Financial reporting |
Letter |
DOWNLOAD 29.66 KB |
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2016/1617 |
2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation |
Financial reporting |
Letter |
DOWNLOAD 113.55 KB |
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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 |
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ESMA 32-992851010-1019 |
Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 273.97 KB |
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ESMA32-1188985980-272 |
ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) |
Financial reporting |
Letter |
DOWNLOAD 166.45 KB |
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ESMA32-1188985980-275 |
Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 294.76 KB |
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ESMA32-1188985980-276 |
Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 297.64 KB |
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ESMA32-1188985980-283 |
Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment |
Financial reporting |
Letter |
DOWNLOAD 330.37 KB |
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ESMA32-1188985980-284 |
Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment |
Financial reporting |
Letter |
DOWNLOAD 319.43 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1283113657-1080 |
Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 |
Financial reporting |
Letter |
DOWNLOAD 427.69 KB |
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