ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/02/2011 2011/70 ESMA comment letter to the IFRS foundation- Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
38.04 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
14/03/2011 2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Letter PDF
263.03 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
06/01/2012 2012/10 Interpretation of the Mineral Companies Recommendations for cement companies , Letter PDF
41.27 KB
Open letter regarding Interpretation of the Mineral Companies Recommendations for cement companies
01/03/2012 2012/138 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Letter PDF
94.68 KB
16/01/2012 2012/18 ESMA comment letter to the IASB on its ED Investment Entities Letter PDF
314.73 KB
19/03/2012 2012/180 ESMA comment letter to the IASB on the Exposure Draft- Revenue from Contracts with Customers Letter PDF
472.46 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
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
26/04/2012 2012/264 Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control Letter PDF
213.06 KB
05/07/2012 2012/376 Letter to Eurostat- Suitability of IPSAS for EU Member States Letter PDF
55.83 KB
22/06/2012 2012/382 MiFID Q&A in the area of investor protection and intermediaries Q&A PDF
319.78 KB
29/06/2012 2012/415 Call for Evidence on Empty Voting , CESR Document PDF
275.66 KB
ESMA launched a Call for Evidence on Empty Voting in September 2011 to analyse the potential issues and concerns raised by the practice of empty voting and to examine whether there was a possible need for further action. An analysis of the responses received to the consultation has led ESMA to conclude that there is insufficient evidence to justify any regulatory action at the European level at present.
21/08/2012 2012/465 ESMA comment letter to the IFRS Interpretations Committee regarding its tentative agenda decision on IAS 39 Financial Instruments: Recognition and Measurement – Accounting for different aspects of restructuring Greek government bonds Letter PDF
199.03 KB
27/07/2012 2012/476 Reply of ESMA to the European Commission’s Green Paper on Shadow Banking Letter PDF
175.94 KB
16/08/2012 2012/518 ESMA response to consultation on the governance of the Monitoring Group, the PIOB and the standard-setting boards and Compliance Advisory Panel operating under IFAC Letter PDF
101.57 KB
11/09/2012 2012/533 Letter to IASB on the draft interpretation Levies Charged by Public Authorities on Entities that Operate in a Specific Market Letter PDF
85.76 KB
11/09/2012 2012/543 Letter to EFRAG on the IASB draft interpretation Levies Charged by Public Authorities on Entities that Operate in a Specific Market Letter PDF
88.21 KB