ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/01/2012 2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Letter PDF
71.45 KB
14/03/2011 2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Letter PDF
263.62 KB
26/04/2011 2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Letter PDF
185.93 KB
22/11/2011 2011/370 ESMA comment letter to EFRAG- EFRAG response to the IASB request for views on the 2011 Agenda Consultation Letter PDF
70.55 KB
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 Letter PDF
40.39 KB
26/04/2011 2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Letter PDF
235.25 KB
16/01/2012 2012/18 ESMA comment letter to the IASB on its ED Investment Entities Letter PDF
314.73 KB
14/03/2011 2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Letter PDF
263.03 KB
19/03/2012 2012/180 ESMA comment letter to the IASB on the Exposure Draft- Revenue from Contracts with Customers Letter PDF
472.46 KB
26/04/2011 2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Letter PDF
234.97 KB
22/11/2011 2011/369 ESMA comment letter to the IASB- 2011 Agenda Consultation Letter PDF
3.77 MB
24/05/2011 2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Letter PDF
369.66 KB
25/02/2011 2011/70 ESMA comment letter to the IFRS foundation- Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
38.04 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 Letter PDF
199.03 KB
13/11/2013 2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Letter PDF
90.08 KB
The European Securities and Markets Authority (ESMA) has published its response to the report by Philippe Maystadt on "Should IFRS standards be more European?".
13/07/2018 ESMA31-59-995 ESMA letter to EC on PR Level 1 Letter PDF
213.67 KB
20/11/2015 2015/1739 ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF , Letter PDF
192.32 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 Letter PDF
101.57 KB
13/04/2021 ESMA80-195-858 ESMA response to ESRB letter on procyclicality of credit ratings Letter PDF
180.39 KB
21/05/2015 2015/857 ESMA response to the European Commission consultation on the review of the Prospectus Directive , Letter PDF
241.24 KB