ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
19/08/2019 ESMA32-61-366 Letter to IFRS IC- June 2019 tentative agenda decisions Letter PDF
134.47 KB
17/07/2019 ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook , Letter PDF
355.64 KB
15/07/2019 ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Letter PDF
101.44 KB
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
26/06/2018 ESMA32-61-271 Letter to IASB regarding proposed amendments to IAS 8 impracticability Letter PDF
381.22 KB
26/06/2018 ESMA32-61-270 Letter to EFRAG on IASB ED on proposed amendments to IAS 8 Letter PDF
839.37 KB
28/05/2018 ESMA32-61-259 Letter to EFRAG on DP Equity instruments impairment and recycling Letter PDF
310.95 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
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
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 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 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
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
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
03/03/2021 ESMA32-51-818 Letter to the EC on next steps following Wirecard , , , Letter PDF
277.21 KB
17/07/2018 ESMA32-51-541 Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies , Letter PDF
153.28 KB