ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
185
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Procurement X CCP Directorate X Transparency X Credit Rating Agencies X COVID-19 X Corporate Disclosure X Letter X ONGOING Procedure X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
87.44 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Corporate Disclosure Letter PDF
137.01 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
84.24 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
373.28 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Corporate Disclosure Letter PDF
166.11 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Corporate Disclosure Letter PDF
35.9 KB
26/04/2012 2012/264 Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control Corporate Disclosure Letter PDF
213.06 KB
28/10/2011 2011/352 Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Corporate Disclosure Letter PDF
36.28 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Corporate Disclosure Letter PDF
67.23 KB
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality Audit, Corporate Disclosure Letter PDF
537.7 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
367.8 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Corporate Disclosure Letter PDF
154.66 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Corporate Disclosure Letter PDF
37.41 KB
28/10/2011 2011/351 Comment letter to IASB- ED Mandatory Effective Date IFRS 9 Corporate Disclosure Letter PDF
100.68 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Corporate Disclosure Letter PDF
64.25 KB
11/12/2012 2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Corporate Disclosure Letter PDF
476.75 KB
05/10/2011 2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS Corporate Disclosure Letter PDF
112.71 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Corporate Disclosure Letter PDF
361.8 KB
11/12/2012 2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Corporate Disclosure Letter PDF
430.35 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Corporate Disclosure Letter PDF
130.73 KB

Pages