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
09-796 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter DOWNLOAD 170.1 KB
09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement CESR Archive Letter DOWNLOAD 170.62 KB
09-845 Letter - CESR’s response to the European Commission’s consultation on the UCITS depositary function CESR Archive Letter DOWNLOAD 116.03 KB
09-780 CESR’s response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Measurement CESR Archive Letter DOWNLOAD 208.68 KB
09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement CESR Archive Letter DOWNLOAD 197.22 KB
09-903 CESR’s response to EFRAG’s draft comment letter on IFRIC’s Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments CESR Archive Letter DOWNLOAD 92.82 KB
09-807 CESR's comment letter to EFRAG’s draft response on the ED Discount Rate for Employee Benefits. CESR Archive Letter DOWNLOAD 59.19 KB
09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing CESR Archive Letter DOWNLOAD 178.93 KB
09-985 CESR’s cover letter to the European Council on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive CESR Archive Letter DOWNLOAD 184.42 KB
09-985a CESR’s cover letter to the European Parliament on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive CESR Archive Letter DOWNLOAD 184.34 KB
09-985b CESR’s cover letter to the European Commission on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive CESR Archive Letter DOWNLOAD 184.92 KB
09-10121 Comment letter to EFRAG’s draft comment letter on the IASB’s Exposure Draft Improvements to IFRS CESR Archive Letter DOWNLOAD 240.89 KB
09-1112 Comment letter - EFRAG’s draft comment letter on the IASB’s Exposure Draft Rate-Regulated Activities CESR Archive Letter DOWNLOAD 166.83 KB
10-197 Comment letter - CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary CESR Archive Letter DOWNLOAD 267.77 KB
10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime CESR Archive Letter DOWNLOAD 97.95 KB
10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 CESR Archive Letter DOWNLOAD 195.54 KB
10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review CESR Archive Letter DOWNLOAD 104.97 KB
10-495 Comment letter on IFRIC’s Tentative Agenda decision on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill CESR Archive Letter DOWNLOAD 129.55 KB
10-517 Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 CESR Archive Letter DOWNLOAD 180.01 KB
10-618 Letter to the Commission - The Technical Details of the Pan-European Short Selling Disclosure Regime CESR Archive Letter DOWNLOAD 94.36 KB