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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 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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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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ESMA32-63-951 |
Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 |
Issuer disclosure, COVID-19 |
Statement |
DOWNLOAD 135.91 KB |
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ESMA34-45-896 |
Actions to mitigate the impact of COVID-19 on the deadlines for the publication of periodic reports by fund managers |
COVID-19, Fund Management |
Statement |
DOWNLOAD 113.03 KB |
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ESMA80-187-546 |
Actions to mitigate the impact of COVID-19 on the EU financial markets regarding the timeliness of fulfilling external audit requirements for interest rate benchmarks under the Benchmarks Regulation |
Benchmarks, COVID-19 |
Statement |
DOWNLOAD 89.31 KB |
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ESMA22-105-1230 |
Annex to Opening Statement for ECON Hearing 12 October 2020 |
Board of Supervisors, Brexit, About ESMA, COVID-19, Speeches |
Reference |
DOWNLOAD 350.51 KB |
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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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2016/303 |
CL to EFRAG IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 69.77 KB |
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2016/283 |
CL to EFRAG on IASB ED Amendments to IAS 40 |
Audit |
Letter |
DOWNLOAD 47.96 KB |
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2016/281 |
CL to EFRAG on IASB ED Improvements IFRS Cycle |
Audit |
Letter |
DOWNLOAD 53.25 KB |
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2016/279 |
CL to EFRAG SPS Cash flow issues |
Audit |
Letter |
DOWNLOAD 52.99 KB |
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2016/302 |
CL to IFRS PS on materiality |
Audit |
Letter |
DOWNLOAD 72.14 KB |
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2016/282 |
CL to the IASB ED Amendments to IAS 40 |
Audit |
Letter |
DOWNLOAD 47.37 KB |
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2016/280 |
CL to the IASB ED Improvements IFRS Cycle |
Audit |
Letter |
DOWNLOAD 52.52 KB |
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ESMA35-36-1919 |
Clarification of issues related to the publication of reports by execution venues and firms as required under RTS 27 and 28 |
COVID-19, Investor protection |
Statement |
DOWNLOAD 89.84 KB |
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ESMA32-61-136 |
Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' |
Issuer disclosure, Audit, Transparency |
Letter |
DOWNLOAD 373.28 KB |
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2016/173 |
Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ |
Audit |
Letter |
DOWNLOAD 81.2 KB |
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