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
2012/543 Letter to EFRAG on the IASB draft interpretation Levies Charged by Public Authorities on Entities that Operate in a Specific Market Issuer disclosure Letter DOWNLOAD 88.21 KB
2012/547 Letter to IASB on the ED Improvements to IFRSs Issuer disclosure Letter DOWNLOAD 259 KB
2012/548 Letter to EFRAG on IASB's ED "Improvements to IFRSs" Issuer disclosure Letter DOWNLOAD 70.87 KB
2012/567 Letter to IASB on the draft Interpretation Put Options Written on Non-Controlling Interests Issuer disclosure Letter DOWNLOAD 99.2 KB
2012/568 Letter to EFRAG regarding its comment to IASB on its draft Interpretation Put Options Written on Non-Controlling Interests Issuer disclosure Letter DOWNLOAD 104.06 KB
2012/673 Letter to the IFRS Foundation - IASB and IFRS Interpretations Committee Due Process Handbook Issuer disclosure Letter DOWNLOAD 55.47 KB
2012/674 Letter to EFRAG - IASB and IFRS Interpretations Committee Due Process Handbook Issuer disclosure Letter DOWNLOAD 65.36 KB
2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 430.35 KB
2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 476.75 KB
Related documents Final report - Review of European enforcers on the implementation of IFRS 8
Summary
Translated versions
JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Issuer disclosure Letter DOWNLOAD 44.65 KB
2012/SMSG/69 SMSG Advice on Guidelines on remuneration policies and practices (MiFID) Securities and Markets Stakeholder Group Letter DOWNLOAD 169.46 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Letter DOWNLOAD 36.15 KB
EBA/BS/2013/001 Letter to EBF on Euribor Risk monitoring Letter DOWNLOAD 101.15 KB
2013/9 Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture Financial reporting Letter DOWNLOAD 228.54 KB
2013/103 Letter to the IFRS Foundation - Proposal to Establish an Accounting Standards Advisory Forum Issuer disclosure Letter DOWNLOAD 188.25 KB
2013/104 Letter to the EFRAG - IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Issuer disclosure Letter DOWNLOAD 189.38 KB
2013/190 Letter to the EFRAG - on the DP: Towards a Disclosure Framework for the Notes Issuer disclosure Letter DOWNLOAD 493.55 KB
2013/210 Comment letter to the IASB regarding its exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 130.73 KB
2013/211 Comment letter to the EFRAG regarding IASBs exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 64.25 KB