ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
01/07/2015 2015/1005 Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing Q&A PDF
157.73 KB
09/11/2020 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
352.79 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method Letter PDF
190.81 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 KB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
15/01/2013 2013/9 Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture Letter PDF
228.54 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
20/12/2017 ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Letter PDF
139.2 KB
22/07/2021 ESMA32-67-790 Letter to IFRS IC on rent concessions Letter PDF
238.98 KB
22/07/2021 ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Letter PDF
186.34 KB
20/07/2021 ESMA32-61-472 Letter to IASB on Rate Regulated Activities Letter PDF
193.76 KB
22/07/2021 ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Letter PDF
271.29 KB
22/07/2021 ESMA32-61-466 Letter to IASB on IAS 21 amendments Letter PDF
186.7 KB
20/07/2021 ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Letter PDF
194.49 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