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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
2012/264 Comment letter to EFRAG on its discussion paper - Accounting for business combinations under common control Issuer disclosure Letter DOWNLOAD 213.06 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 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
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
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
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 430.35 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
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
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
2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Issuer disclosure, Audit Letter DOWNLOAD 87.16 KB
2013/619 Comparison of liability regimes in Member States in relation to the Prospectus Directive Prospectus, Issuer disclosure Final Report DOWNLOAD 596.91 KB
ESMA32-67-184 Compliance table - guidelines on APMs ESMA 2015-1415 Issuer disclosure, Guidelines and Technical standards Compliance table DOWNLOAD 127.7 KB
ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information Issuer disclosure, Financial reporting Compliance table DOWNLOAD 150.56 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB