ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

109 documents
Date Reference Sort descending Title Sections Type Main document Info
2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 Audit Letter DOWNLOAD 270.22 KB
2015/1519 ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 Audit Letter DOWNLOAD 269.51 KB
2015/1520 ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 Audit Letter DOWNLOAD 148.01 KB
2015/1521 ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... Audit Letter DOWNLOAD 149.02 KB
2015/1733 ESMA CL - ED Conceptual Framework and Update of References Issuer disclosure, Audit Letter DOWNLOAD 402.66 KB
2015/1734 ESMA CL EFRAG Conceptual Framework Issuer disclosure, Audit Letter DOWNLOAD 472.48 KB
2015/1739 ESMA letter to EFRAG - Trustees' review of the structure and effectiveness of the IFRSF Issuer disclosure, Audit Letter DOWNLOAD 192.32 KB
2015/1740 ESMA CL to the IASB Agenda consultation Audit Letter DOWNLOAD 798.64 KB
2015/1741 ESMA CL to EFRAG on IASB Agenda consultation Audit Letter DOWNLOAD 792.08 KB
2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Audit Letter DOWNLOAD 40.22 KB
2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 Audit Letter DOWNLOAD 75.85 KB
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 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
2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 288.41 KB
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB