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ESMA Library

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

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369 documents
Date Reference Title Sections Type Main document Info
2012/181 ESMA comment letter to EFRAG regarding IASB's Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 109.63 KB
2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Issuer disclosure Letter DOWNLOAD 71.45 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
2011/105 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
2011/71 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
2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Issuer disclosure Letter DOWNLOAD 235.25 KB
2011/369 ESMA comment letter to the IASB - 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 3.77 MB
2012/18 ESMA comment letter to the IASB on its ED Investment Entities Issuer disclosure Letter DOWNLOAD 314.73 KB
2012/180 ESMA comment letter to the IASB on the Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 472.46 KB
2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.03 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
2011/70 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
2011/136 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
2012/465 ESMA comment letter to the IFRS Interpretations Committee regarding its tentative agenda decision on IAS 39 Financial Instruments: Recognition and Measurement – Accounting for different aspects of restructuring Greek government bonds Issuer disclosure Letter DOWNLOAD 199.03 KB
2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Issuer disclosure Letter DOWNLOAD 90.08 KB
2015/1463 ESMA Consultation Paper on ESEF Issuer disclosure, Electronic reporting, Transparency Consultation Paper DOWNLOAD 2.34 MB
2014/174 ESMA consults on Guidelines for issuers performance measures Issuer disclosure, Press Releases Press Release DOWNLOAD 76.4 KB
2014/302 ESMA consults on major shareholders disclosures Issuer disclosure, Transparency Press Release DOWNLOAD 93.61 KB
ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 154.53 KB
ESMA71-702228251-2720 ESMA contributions to sustainable finance - visuals Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance Reference DOWNLOAD 829.77 KB