ESMA Library

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

525 documents
Date Reference Title Sort descending Sections Type Main document Info
10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 253.41 KB
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 258.38 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
10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 249.87 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime CESR Archive Letter DOWNLOAD 97.95 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consultation paper regarding “Measuring and disclosing the fair value of financial instruments in markets that are no longer active” CESR Archive Letter DOWNLOAD 88.81 KB
10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts CESR Archive Letter DOWNLOAD 318.72 KB
10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts CESR Archive Letter DOWNLOAD 327.78 KB
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
10-1243 CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting CESR Archive Letter DOWNLOAD 168.07 KB
09-659 CESR's comment letter on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition CESR Archive Letter DOWNLOAD 108.37 KB
09-660 CESR's comment letter on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper ‘Preliminary Views on Leases’ CESR Archive Letter DOWNLOAD 203.02 KB
10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity CESR Archive Letter DOWNLOAD 269.07 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
09-035 CESR's comment letter on IFRS 7 ED Investments in Debt Instruments CESR Archive Letter DOWNLOAD 79.78 KB
09-244 CESR's comment letter regarding IASB’s Exposure Draft of proposed amendments to IAS 24 Relationships with the state CESR Archive Letter DOWNLOAD 94.12 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