ESMA Library

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

368 documents
Date Reference Sort descending Title Sections Type Main document Info
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
2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Issuer disclosure Letter DOWNLOAD 184.93 KB
2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Issuer disclosure Letter DOWNLOAD 235.25 KB
2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 234.97 KB
2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Issuer disclosure Letter DOWNLOAD 369.66 KB
2011/141 Consultation paper - ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 1.45 MB
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
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/212 Letter to the IFRS - Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Issuer disclosure Letter DOWNLOAD 590.11 KB
2011/213 Letter to EFRAG - Regarding their draft comment letter to the IFRS Foundation Issuer disclosure Letter DOWNLOAD 24.29 KB
2011/219 ESMA comment letter on the EU Commission Green Paper - The EU Corporate Governance Framework Issuer disclosure, Corporate Governance Letter DOWNLOAD 496.17 KB
2011/22 Report - ESMA Data on Prospectuses Approved and Passported - July 2010 to December 2010 Prospectus, Issuer disclosure Final Report DOWNLOAD 134.79 KB
2011/226 Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 36.9 KB
2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Issuer disclosure Letter DOWNLOAD 110.2 KB
2011/276 Letter to the EFRAG - regarding its Discussion Paper "Considering the Effects of Accounting Standards" Issuer disclosure Letter DOWNLOAD 155.41 KB
2011/288 Call for evidence - Empty voting Issuer disclosure, Corporate Governance, Transparency Consultation Paper DOWNLOAD 81.13 KB
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB
2011/323 Final report - ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Technical Advice DOWNLOAD 797.56 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