ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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 Corporate Disclosure Letter PDF
40.39 KB
14/03/2011 2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Corporate Disclosure 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 Corporate Disclosure Letter PDF
263.62 KB
06/01/2012 2012/10 Interpretation of the Mineral Companies Recommendations for cement companies Prospectus, Corporate Disclosure 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 Prospectus, Corporate Disclosure Letter PDF
94.68 KB
16/01/2012 2012/18 ESMA comment letter to the IASB on its ED Investment Entities Corporate Disclosure 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 Corporate Disclosure 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 Corporate Disclosure Letter PDF
109.63 KB
16/01/2012 2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Corporate Disclosure 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 Corporate Disclosure 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 Corporate Disclosure Letter PDF
213.06 KB
05/07/2012 2012/376 Letter to Eurostat- Suitability of IPSAS for EU Member States Corporate Disclosure Letter PDF
55.83 KB
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 Corporate Disclosure Letter PDF
199.03 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 Corporate Disclosure 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 Corporate Disclosure 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 Corporate Disclosure Letter PDF
88.21 KB
17/09/2012 2012/547 Letter to IASB on the ED Improvements to IFRSs Corporate Disclosure Letter PDF
259 KB
17/09/2012 2012/548 Letter to EFRAG on IASB's ED "Improvements to IFRSs" Corporate Disclosure Letter PDF
70.87 KB
27/09/2012 2012/567 Letter to IASB on the draft Interpretation Put Options Written on Non-Controlling Interests Corporate Disclosure Letter PDF
99.2 KB
27/09/2012 2012/568 Letter to EFRAG regarding its comment to IASB on its draft Interpretation Put Options Written on Non-Controlling Interests Corporate Disclosure Letter PDF
104.06 KB

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