ESMA Library

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

528 documents
Date Sort ascending Reference Title Sections Type Main document Info
2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Issuer disclosure Letter DOWNLOAD 110.2 KB
2011/276 Letter to the EFRAG - regarding its Discussion Paper "Considering the Effects of Accounting Standards" Issuer disclosure Letter DOWNLOAD 155.41 KB
2011/212 Letter to the IFRS - Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Issuer disclosure Letter DOWNLOAD 590.11 KB
2011/213 Letter to EFRAG - Regarding their draft comment letter to the IFRS Foundation Issuer disclosure Letter DOWNLOAD 24.29 KB
2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Issuer disclosure Letter DOWNLOAD 369.66 KB
2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 185.93 KB
2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Issuer disclosure Letter DOWNLOAD 184.93 KB
2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Issuer disclosure Letter DOWNLOAD 235.25 KB
2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 234.97 KB
2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Post Trading Letter DOWNLOAD 54.2 KB
2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.03 KB
2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.62 KB
EC 21-02-11 Letter from Jonathan Faull regarding the extension of the deadline for delivery of ESMA’s advice on the AIFMD Fund Management Letter DOWNLOAD 149.8 KB
2011/70 ESMA comment letter to the IFRS foundation - Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 38.04 KB
2011/71 ESMA comment letter to EFRSG - EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 40.39 KB
2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 194.87 KB
2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 195.83 KB
2011/16 Letter to the SEC - Rulemakings on Registration of non-resident Swap Data Repositories Trading Letter DOWNLOAD 30.66 KB
2011/4 Letter to the CFTC - Rulemakings on Registration of foreign Swap Data Repositories and Foreign Boards of Trade Trading Letter DOWNLOAD 34.38 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB