ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments , Letter PDF
212.64 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
100.51 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
367.8 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS , , Letter PDF
87.44 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
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality , Letter PDF
537.7 KB
09/02/2016 2016/235 Comment letter on Taxonomy due process , , Letter PDF
84.24 KB
20/11/2015 2015/1739 ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF , Letter PDF
192.32 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References , Letter PDF
402.66 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
29/06/2015 2015/1056 ESMA's response to EFRAG Draft Endorsement Advice on IFRS 9 Letter PDF
128.72 KB
29/06/2015 2015/1012 EFRAG deferral letter of effective date of IFRS 15 Letter PDF
36.32 KB
29/06/2015 2015/1011 Letter IASB- Deferral of the effective date IFRS 15 Letter PDF
35.63 KB
05/06/2015 2015/913 Letter to the EFRAG on IASB’s Proposed Amendments to IAS 1 Letter PDF
30.16 KB
05/06/2015 2015/912 Letter to the IASB on IASB’s Proposed Amendments to IAS 1 Letter PDF
29.93 KB