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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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49 documents
Date Reference Title Sections Type Main document Info
2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Financial reporting Letter DOWNLOAD 113.55 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
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
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Financial reporting Letter DOWNLOAD 203.41 KB
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
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
2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Financial reporting Letter DOWNLOAD 27.23 KB
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
ESMA32-1188985980-348 Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.32 KB
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB
ESMA32-1283113657-1118 Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 440.37 KB
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Financial reporting Letter DOWNLOAD 189.6 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB
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
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions