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
2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Issuer disclosure Letter DOWNLOAD 51.14 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 KB
308184 European Commission extends deadline for ESMA advice on equivalence of non-EU rules with EMIR Post Trading Letter DOWNLOAD 137.93 KB
2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter DOWNLOAD 253.23 KB
ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts Risk monitoring, Joint Committee Letter DOWNLOAD 91.91 KB
2013/435 Letter to the IASB regarding its exposure draft - Novation of derivatives and continuation of hedge accounting Issuer disclosure Letter DOWNLOAD 150.97 KB
2013/436 Letter to the EFRAG regarding IASB's exposure draft - Novation of derivatives and continuation of hedge accounting Issuer disclosure Letter DOWNLOAD 159.9 KB
2013/298 Letter to the IASB regarding Equity Method - Share of Other Net Assets Changes Issuer disclosure Letter DOWNLOAD 84.54 KB
2013/299 Letter to EFRAG regarding Equity Method - Share of Other Net Asset Changes Issuer disclosure Letter DOWNLOAD 87.76 KB
2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Issuer disclosure Letter DOWNLOAD 47.07 KB
2013/301 Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Issuer disclosure Letter DOWNLOAD 46.5 KB
2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement - Limited Amendements to IFRS9 Issuer disclosure Letter DOWNLOAD 278.39 KB
2013/442 Letter to EFRAG regarding Exposure Draft Classification and Measurement - Limited Amendements to IFRS9 Issuer disclosure Letter DOWNLOAD 279.78 KB
2013/456 Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Issuer disclosure Letter DOWNLOAD 105.79 KB
2013/457 Letter to EFRAG regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Issuer disclosure Letter DOWNLOAD 106.35 KB
2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Issuer disclosure Letter DOWNLOAD 61.03 KB
2013/452 Letter to EFRAG regarding Clarification Acceptable Methods of Depreciation and Amortisation Issuer disclosure Letter DOWNLOAD 61.02 KB
804587 EMIR – Draft standard on the cross-border application of EMIR, (Art. 4(4) and 11(14)) Post Trading Letter DOWNLOAD 157.5 KB
2224977 Updated mandate on EMIR equivalence Post Trading Letter DOWNLOAD 364.5 KB
2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Issuer disclosure Letter DOWNLOAD 137.01 KB