ESMA Library

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

525 documents
Date Sort descending Reference Title Sections Type Main document Info
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
2011/136 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
2011/212 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
2011/272 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
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2011/356 Comment letter to EFRAG - EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Issuer disclosure Letter DOWNLOAD 67.23 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
2011/352 Comment letter to EFRAG - EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 36.28 KB
2011/382 Letter to Michel Barnier - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 41.73 KB
2011/383 Letter to Jonathan Faull - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 41.73 KB
2011/384 Letter to Sharon Bowles - ESMA's response to the European Commission's provisional request to CESR/ESMA for technical advice on possible Level 2 measures concerningthe Directive for Alternative Investment Fund Managers (AIFM) Fund Management Letter DOWNLOAD 200.77 KB
2011/219 ESMA comment letter on the EU Commission Green Paper - The EU Corporate Governance Framework Issuer disclosure, Corporate Governance Letter DOWNLOAD 496.17 KB
2011/369 ESMA comment letter to the IASB - 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 3.77 MB
2011/370 ESMA comment letter to EFRAG - EFRAG response to the IASB request for views on the 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 70.55 KB