ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
226
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Letter X Summary of Conclusions X Management Board X COVID-19 X Securitisation X Corporate Disclosure X
Reset all filters
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
06/10/2020 ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS , Letter PDF
240.01 KB
11/05/2020 ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
122.4 KB
11/05/2020 ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
127.34 KB
26/05/2020 ESMA32-61-405 Letter to IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
155.72 KB
26/05/2020 ESMA32-61-406 Letter to EFRAG- IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
161.82 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 , Letter PDF
160.79 KB
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS , Letter PDF
233.89 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment , Letter PDF
227.89 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
255.94 KB
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
256.38 KB
14/03/2022 ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
263.26 KB
14/03/2022 ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Letter PDF
264.2 KB
14/03/2022 ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Letter PDF
163.06 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 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