ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/07/2009 09-659 CESR's comment letter on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition Letter PDF
108.37 KB
15/07/2009 09-660 CESR's comment letter on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper ‘Preliminary Views on Leases’ Letter PDF
203.02 KB
07/07/2010 10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity Letter PDF
269.07 KB
21/01/2009 09-048 CESR's comment letter on IASB’s Exposure Draft of proposed amendments to IFRIC 9 and IAS 39 Embedded Derivatives Letter PDF
94.48 KB
16/01/2009 09-035 CESR's comment letter on IFRS 7 ED Investments in Debt Instruments Letter PDF
79.78 KB
16/03/2009 09-244 CESR's comment letter regarding IASB’s Exposure Draft of proposed amendments to IAS 24 Relationships with the state Letter PDF
94.12 KB
11/09/2008 08-647 CESR's comment letter to EFRAG on the IASB discussion paper on Financial Instruments with the characteristics of Equity Letter PDF
107.39 KB
CESR, through its standing committee on financial reporting CESR-Fin, sent a comment letter to EFRAG on a discussion paper on Financial Instruments with the characteristics of Equity issued by the IASB.
02/10/2009 09-807 CESR's comment letter to EFRAG’s draft response on the ED Discount Rate for Employee Benefits. Letter PDF
59.19 KB
16/01/2009 09-051 CESR's comment letter to IASB on IFRS 7 ED Investments in Debt Instruments Letter PDF
83.87 KB
25/09/2008 08-646 CESR's comment letter to IASB’s Exposure Draft on an improved Conceptual Framework for Financial Reporting Letter PDF
67.54 KB
25/09/2008 08-648 CESR's comment letter to the draft endorsement advices on IFRS 3 Business Combinations and IAS 27 Letter PDF
67.88 KB
25/09/2008 08-658 CESR's comment letter to the IASB’s Discussion Paper on Reducing Complexity in Reporting Financial Instruments Letter PDF
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22/09/2008 08-663 CESR's comment letter to the IASCF regarding the first part of the review of the Constitution Letter PDF
72.11 KB
CESR today published its response to IASCF regarding the first part of the review of the Constitution. This first part of the Constitutional Review is limited to deal with two aspects of the Constitution: the creation of a Monitoring Group for the Trustees and the composition of the IASB. In this context, CESR provides its remarks regarding the first one.
20/04/2009 09-373 CESR's comments to EFRAG on proposed FASB amendments Letter PDF
138.73 KB
CESR
22/09/2008 08-666 CESR's response to EFRAG's Consultation on Strengthening the European Contribution to the International Standard Setting Process – EFRAG enhancement. Letter PDF
71.68 KB
03/09/2009 09-787 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Classification of Rights Issues Letter PDF
127.68 KB
17/09/2009 09-796 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Financial Instruments: Classification and Measurement Letter PDF
170.1 KB
30/07/2009 09-584 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft ‘Income Tax’ Letter PDF
160.57 KB
29/06/2010 10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment Letter PDF
284.3 KB
10/04/2009 09-240 CESR’s comments on the European Commission’s background and consultation document on the review of the Prospectus Directive Letter PDF
155.92 KB