ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
08/03/2019 JC-2019-17 Joint Committee of ESAs Letter on PRIIPS , Letter PDF
121.06 KB
31/10/2018 Ref. Ares(2018)5093685 Letter from Commission VP Dombrovskis response to ESMA letter on implementation of the MMF Regulation Letter PDF
54.88 KB
07/08/2018 ESMA34-32-427 ESMA letter to EIOPA regarding AIFMD Letter PDF
203.59 KB
20/07/2018 ESMA34-49-128 Letter to EC VP Dombrovskis Share Cancellation MMF Letter PDF
211.7 KB
07/02/2018 ESMA34-49-107 Letter to European Commission on MMF ITS and Technical Advice Letter PDF
61.18 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
12/10/2016 2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
288.41 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ , Letter PDF
287.78 KB
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality , Letter PDF
537.7 KB
31/03/2016 2016/412 Letter to European Commission, European Council and European Parliament on the Proportionality principle and remuneration rules in the financial sector Letter PDF
154.73 KB
19/01/2016 Ares(2015)5921711 EU Commission Letter AIFMD Passport Letter PDF
63.78 KB
18/09/2015 2015/1409 Draft Implementing Technical Standards on penalties and measures under Directive 2009/65/EC (UCITS Directive) Technical Standards PDF
339.52 KB
30/07/2015 2015/1234 Letter to the European Council- ESMA’s opinion and advice on the AIFMD passport Letter PDF
64.7 KB
30/07/2015 2015/1233 Letter to the European Parliament- ESMA’s opinion and advice on the AIFMD passport Letter PDF
65.84 KB
30/07/2015 2015/1232 Letter to the European Commission- ESMA’s opinion and advice on the AIFMD passport Letter PDF
71.12 KB
07/04/2014 2014/363 Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 Letter PDF
207.37 KB

The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports.

20/02/2014 2014/161 Draft implementing technical standards on notification- EuSEF Technical Standards PDF
29.18 KB
20/02/2014 2014/160 Draft implementing technical standards on notification- EuVECA Technical Standards PDF
175.99 KB
04/12/2013 2013/1880 IAASB ED– Reporting on Audited Financial Statements Letter PDF
171.53 KB