ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/04/2014 2014/426 Letter to the IFRS interpretations committee- IAS 1 Letter PDF
49.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 1 - Presentation of financial statements. 
29/08/2011 2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Letter PDF
110.2 KB
16/01/2015 2015/60 Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements Letter PDF
43.36 KB
24/11/2014 2014/1395 Letter to the IFRS IC TAD on levies Letter PDF
37.81 KB
24/11/2014 2014/1396 Letter to the IFRS IC TAD on IFRS 12 Letter PDF
36.36 KB
30/01/2013 2013/103 Letter to the IFRS Foundation- Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
188.25 KB
20/11/2012 2012/673 Letter to the IFRS Foundation- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
55.47 KB
17/06/2014 2014/645 Letter to the IASB- IFRS 3 Business Combinations Letter PDF
149.08 KB
This letter deals with the IASB’s request for information on the post-implementation review: IFRS 3 Business Combinations.
11/04/2013 2013/456 Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
105.79 KB
12/07/2013 2013/860 Letter to the IASB regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Letter PDF
41.27 KB
04/04/2013 2013/435 Letter to the IASB regarding its exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
150.97 KB
05/04/2013 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
47.07 KB
05/04/2013 2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
278.39 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 KB
12/04/2013 2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.03 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
14/03/2014 2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
147.07 KB
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB