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10-1158 |
CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus |
CESR Archive, Audit |
Letter |
DOWNLOAD 156.61 KB |
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10-1353 |
CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and |
CESR Archive, Audit |
Letter |
DOWNLOAD 140.38 KB |
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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 |
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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 |
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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 |
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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 |
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2011/116 Annex 2 |
Progress report on equivalence of Indian Accounting Standards with IFRS |
Audit |
Report |
DOWNLOAD 399.46 KB |
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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 |
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2011/288 |
Call for evidence - Empty voting |
Issuer disclosure, Corporate Governance, Transparency |
Consultation Paper |
DOWNLOAD 81.13 KB |
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2011/353 |
Comment letter to the IAASB - IAASB Consultation Paper |
Audit |
Letter |
DOWNLOAD 243.33 KB |
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2012/415 |
Call for Evidence on Empty Voting |
Transparency, Issuer disclosure |
CESR Document |
DOWNLOAD 275.66 KB |
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2012/849 |
Letter to IAASB on Improving the Auditor's Report |
Audit |
Letter |
DOWNLOAD 263.73 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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2013/1552 |
ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts |
Audit |
Letter |
DOWNLOAD 167.33 KB |
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2013/1554 |
ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 |
Audit |
Letter |
DOWNLOAD 112 KB |
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2013/1555 |
ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 |
Audit |
Letter |
DOWNLOAD 224.94 KB |
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2013/1880 |
IAASB ED– Reporting on Audited Financial Statements |
Audit |
Letter |
DOWNLOAD 171.53 KB |
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2014/300 |
Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive |
Issuer disclosure, Transparency |
Consultation Paper |
DOWNLOAD 883.94 KB |
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2014/302 |
ESMA consults on major shareholders disclosures |
Issuer disclosure, Transparency |
Press Release |
DOWNLOAD 93.61 KB |
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2014/363 |
Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 |
Audit |
Letter |
DOWNLOAD 207.37 KB |
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