ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
09/02/2015 2015/260 Letter to IASB ED Amendments to IFRS 2 Letter PDF
59.8 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
12/01/2015 2015/25 Letter to EFRAG on the IASB's DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.57 KB
12/01/2015 2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.54 KB
08/12/2014 2014/1452 Letter to the EFRAG DCL on IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
87.2 KB
08/12/2014 2014/1451 Letter to the IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
83.88 KB
08/12/2014 2014/1450 Letter to the EFRAG DCL on IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.94 KB
08/12/2014 2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.9 KB
24/11/2014 2014/1396 Letter to the IFRS IC TAD on IFRS 12 Letter PDF
36.36 KB
24/11/2014 2014/1395 Letter to the IFRS IC TAD on levies Letter PDF
37.81 KB
16/10/2014 2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Letter PDF
109.97 KB
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 KB
02/10/2014 2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Letter PDF
29.86 KB
02/10/2014 2014/1210 Letter to IFRS IC on Core Inventories Letter PDF
32.3 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
17/09/2014 2014/1157 Letter to EFRAG on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.01 KB
 
25/06/2014 2014/688 Letter to EFRAG- The role of the business model in financial statements- Research Paper Letter PDF
192.41 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.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
05/06/2014 2014/602 Letter to the IFRS Interpretations Committee- IAS 12 Letter PDF
114.07 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper.