ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/12/2016 2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Letter PDF
113.55 KB
20/12/2016 2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Letter PDF
92.19 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories Letter PDF
162.52 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 Letter PDF
188.74 KB
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework , Letter PDF
496.17 KB
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
256.38 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
255.94 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Letter PDF
255.74 KB
05/06/2015 2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Letter PDF
29.66 KB
18/08/2015 2015/1258 ESMA submission to IFRS IC on IAS 20 Letter PDF
79.26 KB
18/12/2018 fisma.01/РР/ rv/ (2018) 6771757 European Commission letter to ESMA on draft RTS and ITS securitisation disclosures Letter PDF
139.27 KB
On Friday 14 December 2018, the European Securities and Markets Authority (ESMA) received a letter from the European Commission regarding the draft regulatory and implementing technical standards on securitisation disclosures submitted by ESMA on 22 August 2018.
 
The letter states that the Commission intends to endorse those draft regulatory and implementing technical standards only once certain amendments are introduced.
23/02/2015 2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Letter PDF
27.23 KB
02/09/2021 ESMA81-459-6 Letter from Chairman of EUR Risk Free Rates WG to European Commission on the EONIA designation Letter PDF
414.8 KB
15/07/2021 ESMA81-391-71 Letter from Chairman of EUR Risk Free Rates WG to European Commission on transition from EONIA to Euro Short Term Rate Letter PDF
134.4 KB
16/11/2021 ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Letter PDF
186.69 KB
23/05/2022 ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) , Letter PDF
110.67 KB
08/01/2019 ESMA33-128-619 Letter to EC on regulatory cooperation under the Securitisation Regulation Letter PDF
118.61 KB
22/07/2021 ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Letter PDF
189.6 KB
22/07/2021 ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Letter PDF
276.92 KB