ESMA Library

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

525 documents
Date Reference Sort descending Title Sections Type Main document Info
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
10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts CESR Archive Letter DOWNLOAD 318.72 KB
10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 236.52 KB
10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases CESR Archive Letter DOWNLOAD 258.38 KB
10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts CESR Archive Letter DOWNLOAD 327.78 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
10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review CESR Archive Letter DOWNLOAD 249.87 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
10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review CESR Archive Letter DOWNLOAD 104.97 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
10-495 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
10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment CESR Archive Letter DOWNLOAD 284.3 KB
10-781 EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Option for Financial Liabilities CESR Archive Letter DOWNLOAD 203.75 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