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ESMA Library

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

6508 documents
Date Reference Title Sort descending Sections Type Main document Info
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 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
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
ESMA32-61-369 Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 344.51 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
2013/211 Comment letter to the EFRAG regarding IASBs exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 64.25 KB
2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 476.75 KB
Related documents Final report - Review of European enforcers on the implementation of IFRS 8
Summary
Translated versions
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
10-1436 Comment letter to the IASB CESR Archive Letter DOWNLOAD 198.44 KB
10-1079 Comment letter to the IASB and FASB on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities CESR Archive Letter DOWNLOAD 186.4 KB
2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Issuer disclosure Letter DOWNLOAD 430.35 KB
2013/210 Comment letter to the IASB regarding its exposure draft - Annual Improvements to IFRSs 2011-2013 cycle Issuer disclosure Letter DOWNLOAD 130.73 KB
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Issuer disclosure Letter DOWNLOAD 51.14 KB
10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB CESR Archive Letter DOWNLOAD 98.26 KB
2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Audit Letter DOWNLOAD 40.22 KB