ESMA Library

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

523 documents
Date Reference Sort descending Title Sections Type Main document Info
06-328 Letter from the EU Commission regarding Annual Reports on Credit Rating Agencies, and CESR's answer CESR Archive Letter DOWNLOAD 1.34 MB
07-851 CESR letter to EFRAG - IASB’s Exposure Draft of proposed Improvements to International Financial Reporting Standards 2007 CESR Archive Letter DOWNLOAD 66.27 KB
07-864 CESR letter to EFRAG - IASB’s Exposure Draft on ED 9 Joint arrangements CESR Archive Letter DOWNLOAD 59.49 KB
08-1030 Cover letter - Joint CESR/ERGEG advice in the context of the Third Energy Package CESR Archive Letter DOWNLOAD 93.33 KB
08-166 Comments regarding IASB’s Exposure Draft on amendments to IFRS 1 and IAS 27 Cost of an investment in a subsidiary, jointly controlled entity or associate CESR Archive Letter DOWNLOAD 63.71 KB
08-278 Joint CESR/ERGEG mandate in the context of the Third Energy Package - Letter to the European Commission and their response CESR Archive Letter DOWNLOAD 228 KB
08-285 Comments regarding IFRICs Exposure Draft D 24 on Customer Contributions CESR Archive Letter DOWNLOAD 57.16 KB
08-483 Letter to EFSA, ESBG, EACB and EAPB regarding the MiFID Q&A CESR Archive Letter DOWNLOAD 1004.98 KB
08-646 CESR's comment letter to IASB’s Exposure Draft on an improved Conceptual Framework for Financial Reporting CESR Archive Letter DOWNLOAD 67.54 KB
08-647 CESR's comment letter to EFRAG on the IASB discussion paper on Financial Instruments with the characteristics of Equity CESR Archive Letter DOWNLOAD 107.39 KB
08-648 CESR's comment letter to the draft endorsement advices on IFRS 3 Business Combinations and IAS 27 CESR Archive Letter DOWNLOAD 67.88 KB
08-658 CESR's comment letter to the IASB’s Discussion Paper on Reducing Complexity in Reporting Financial Instruments CESR Archive Letter DOWNLOAD 0 bytes
08-663 CESR's comment letter to the IASCF regarding the first part of the review of the Constitution CESR Archive Letter DOWNLOAD 72.11 KB
08-666 CESR's response to EFRAG's Consultation on Strengthening the European Contribution to the International Standard Setting Process – EFRAG enhancement. CESR Archive Letter DOWNLOAD 71.68 KB
08-796 CESR input to the IASB Expert Advisory Panel consultation paper regarding “Measuring and disclosing the fair value of financial instruments in markets that are no longer active” CESR Archive Letter DOWNLOAD 88.81 KB
08-866 Letter to the European Commission - CESR’s advice on the UCITS Management Company Passport CESR Archive Letter DOWNLOAD 67.25 KB
08-957 CESR comment letter to EFRAG - Comments regarding IASB’s Exposure Draft on IFRS 7 Improving Disclosures about Financial Instruments CESR Archive Letter DOWNLOAD 102.34 KB
09-035 CESR's comment letter on IFRS 7 ED Investments in Debt Instruments CESR Archive Letter DOWNLOAD 79.78 KB
09-048 CESR's comment letter on IASB’s Exposure Draft of proposed amendments to IFRIC 9 and IAS 39 Embedded Derivatives CESR Archive Letter DOWNLOAD 94.48 KB
09-051 CESR's comment letter to IASB on IFRS 7 ED Investments in Debt Instruments CESR Archive Letter DOWNLOAD 83.87 KB