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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/10/2011 2011/316 Comment letter to the IASB regarding its Exposure draft- Improvements to IFRS Letter PDF
124.5 KB
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 , Letter PDF
87.16 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards , Letter PDF
51.91 KB
29/06/2015 2015/1012 EFRAG deferral letter of effective date of IFRS 15 Letter PDF
36.32 KB
19/12/2013 2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Letter PDF
630.89 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References , Letter PDF
402.66 KB
25/01/2011 2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
195.83 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
25/01/2011 2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
194.87 KB
26/04/2011 2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Letter PDF
184.93 KB
05/11/2013 2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Letter PDF
257.43 KB
The European Securities and Markets Authority (ESMA) comments on EFRAG’s due process.
21/03/2012 2012/203 ESMA comment letter to EFRAG on their endorsement advice on IFRS 10 – Consolidated Financial Statements Letter PDF
56.7 KB
19/03/2012 2012/181 ESMA comment letter to EFRAG regarding IASB's Exposure Draft- Revenue from Contracts with Customers Letter PDF
109.63 KB
16/01/2012 2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Letter PDF
71.45 KB
14/03/2011 2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Letter PDF
263.62 KB
26/04/2011 2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Letter PDF
185.93 KB
22/11/2011 2011/370 ESMA comment letter to EFRAG- EFRAG response to the IASB request for views on the 2011 Agenda Consultation Letter PDF
70.55 KB
25/02/2011 2011/71 ESMA comment letter to EFRSG- EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
40.39 KB