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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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109 documents
Date Reference Title Sections Type Main document Info
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
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
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
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
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
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
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
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
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts Audit Letter DOWNLOAD 167.33 KB
2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Audit Letter DOWNLOAD 112 KB
2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 Audit Letter DOWNLOAD 224.94 KB
2013/1880 IAASB ED– Reporting on Audited Financial Statements Audit Letter DOWNLOAD 171.53 KB
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB
2014/1344 ESMA Response to public consultation on the IAS Regulation Issuer disclosure, Audit Reference DOWNLOAD 305.48 KB
2014/363 Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 Audit Letter DOWNLOAD 207.37 KB
2015-1738 ESMA letter to IFRSF - Trustees' review of the structure and effectiveness of the IFRSF Audit Letter DOWNLOAD 281.58 KB
2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 Audit Letter DOWNLOAD 250.89 KB
2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Audit Letter DOWNLOAD 251.7 KB