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
10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 98.26 KB
10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 107.25 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
10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 236.52 KB
10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 249.87 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB
10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CESR annex Joint Committee, Audit Letter DOWNLOAD 159.33 KB
10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEBS annex Joint Committee, Audit Letter DOWNLOAD 120.57 KB
10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEIOPS annex Joint Committee, Audit Letter DOWNLOAD 87.69 KB
2011/16 Letter to the SEC - Rulemakings on Registration of non-resident Swap Data Repositories Trading Letter DOWNLOAD 30.66 KB
2011/4 Letter to the CFTC - Rulemakings on Registration of foreign Swap Data Repositories and Foreign Boards of Trade Trading Letter DOWNLOAD 34.38 KB
2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 194.87 KB
2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 195.83 KB
2011/70 ESMA comment letter to the IFRS foundation - Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 38.04 KB
2011/71 ESMA comment letter to EFRSG - EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 40.39 KB
EC 21-02-11 Letter from Jonathan Faull regarding the extension of the deadline for delivery of ESMA’s advice on the AIFMD Fund Management Letter DOWNLOAD 149.8 KB
2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.03 KB
2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.62 KB
2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Post Trading Letter DOWNLOAD 54.2 KB
2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 185.93 KB