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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/02/2016 2016/302 CL to IFRS PS on materiality Letter PDF
72.14 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 Letter PDF
47.37 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle Letter PDF
52.52 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
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
81.2 KB
24/09/2019 ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts Letter PDF
340.73 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
20/11/2015 2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 Letter PDF
75.85 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
01/02/2016 2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
79.41 KB
24/09/2019 ESMA32-61-369 Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts Letter PDF
344.51 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
02/12/2015 2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Letter PDF
40.22 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Letter PDF
43.93 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
14/05/2019 FISMA.C.3/IK/TL/Ares(2019)2120576 EC Art 38 MAR mandate , Letter PDF
187.62 KB
16/12/2020 ESA 2020 28 ESAs Letter to IFRS Foundation consultation sustainability reporting Letter PDF
155.56 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB