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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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2011/62 |
10th Extract from EECS's Database of Enforcement Decisions |
Financial reporting |
Final Report |
DOWNLOAD 361.42 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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2011/226 |
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 |
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2011/265 |
11th Extract from the EECS's Database of Enforcement Decisions |
Financial reporting |
Report |
DOWNLOAD 329.49 KB |
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2011/355 |
Report - Activity Report on IFRS Enforcement in 2010 |
Financial reporting |
Final Report |
DOWNLOAD 128.34 KB |
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2011/354 |
Press release - European enforcers see good level of IFRS application in 2010 |
Financial reporting, Press Releases |
Press Release |
DOWNLOAD 31.97 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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2011/373 |
Consultation paper - Considerations of materiality in financial reporting |
Issuer disclosure, Financial reporting |
Consultation Paper |
DOWNLOAD 170.93 KB |
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2011/372 |
Final report - Review of European enforcers on the implementation of IFRS 8 |
Financial reporting |
Final Report |
DOWNLOAD 584.18 KB |
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2011/397 |
Public statement on sovereign debt in IFRS financial statements |
Issuer disclosure, Corporate Governance, Financial reporting, Press Releases |
Statement |
DOWNLOAD 189.46 KB |
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2011/414 |
Press release - ESMA gathers worldwide supervisors to discuss enforcement of IFRS |
Financial reporting, Press Releases |
Press Release |
DOWNLOAD 28.53 KB |
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2012/248 |
Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt |
Financial reporting |
Letter |
DOWNLOAD 361.61 KB |
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2012/412 |
Activity Report on IFRS Enforcement in the European Economic Area in 2011 |
Financial reporting |
Final Report |
DOWNLOAD 345.02 KB |
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