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2013/218 |
Considerations of materiality in financial reporting |
Issuer disclosure, Financial reporting |
Final Report |
DOWNLOAD 446.95 KB |
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2013/228 |
Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs |
Issuer disclosure |
Letter |
DOWNLOAD 51.14 KB |
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2013/240 |
ESMA recommends EU Code of Conduct for proxy advisor industry |
Press Releases, Corporate Governance, Issuer disclosure |
Press Release |
DOWNLOAD 140.27 KB |
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2013/298 |
Letter to the IASB regarding Equity Method - Share of Other Net Assets Changes |
Issuer disclosure |
Letter |
DOWNLOAD 84.54 KB |
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2013/299 |
Letter to EFRAG regarding Equity Method - Share of Other Net Asset Changes |
Issuer disclosure |
Letter |
DOWNLOAD 87.76 KB |
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2013/300 |
Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets |
Issuer disclosure |
Letter |
DOWNLOAD 47.07 KB |
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2013/301 |
Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets |
Issuer disclosure |
Letter |
DOWNLOAD 46.5 KB |
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2013/316 |
Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus |
Prospectus, Issuer disclosure |
Consultation Paper |
DOWNLOAD 672.89 KB |
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2013/317 |
Framework for the assessment of third country prospectuses under Article 20 of the Prospectus Directive |
Prospectus, Issuer disclosure |
Opinion |
DOWNLOAD 725.59 KB |
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2013/318 |
Feedback Statement on proposed amendments to the ESMA update of the CESR recommendations for the consistent implementation of the Prospectuses Regulation regarding mineral companies |
Prospectus, Issuer disclosure, Transparency |
CESR Document |
DOWNLOAD 265.19 KB |
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2013/319 |
The consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive |
Issuer disclosure, Prospectus |
Guidelines & Recommendations |
DOWNLOAD 540.48 KB |
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2013/435 |
Letter to the IASB regarding its exposure draft - Novation of derivatives and continuation of hedge accounting |
Issuer disclosure |
Letter |
DOWNLOAD 150.97 KB |
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2013/436 |
Letter to the EFRAG regarding IASB's exposure draft - Novation of derivatives and continuation of hedge accounting |
Issuer disclosure |
Letter |
DOWNLOAD 159.9 KB |
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2013/441 |
Letter to the IASB regarding Exposure Draft Classification and Measurement - Limited Amendements to IFRS9 |
Issuer disclosure |
Letter |
DOWNLOAD 278.39 KB |
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2013/442 |
Letter to EFRAG regarding Exposure Draft Classification and Measurement - Limited Amendements to IFRS9 |
Issuer disclosure |
Letter |
DOWNLOAD 279.78 KB |
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2013/451 |
Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation |
Issuer disclosure |
Letter |
DOWNLOAD 61.03 KB |
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2013/452 |
Letter to EFRAG regarding Clarification Acceptable Methods of Depreciation and Amortisation |
Issuer disclosure |
Letter |
DOWNLOAD 61.02 KB |
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2013/456 |
Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
Issuer disclosure |
Letter |
DOWNLOAD 105.79 KB |
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2013/457 |
Letter to EFRAG regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |
Issuer disclosure |
Letter |
DOWNLOAD 106.35 KB |
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2013/619 |
Comparison of liability regimes in Member States in relation to the Prospectus Directive |
Prospectus, Issuer disclosure |
Final Report |
DOWNLOAD 596.91 KB |
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