ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
03/12/2010 10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts Letter PDF
327.78 KB
18/11/2010 10-1370 Comment letter- EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 Letter PDF
187.98 KB
18/11/2010 10-1436 Comment letter to the IASB Letter PDF
198.44 KB
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus , Letter PDF
156.61 KB
18/10/2010 10-1243 CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting Letter PDF
168.07 KB
12/10/2010 3L3 12-10-10 Letter Letter- 3L3 Task Force Report on Packaged Retail Investment Products (PRIPs) Letter PDF
119.3 KB
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 KB
27/09/2010 10-1156 Comment letter on EFRAG’s draft response on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Letter PDF
169.85 KB
27/09/2010 10-1079 Comment letter to the IASB and FASB on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Letter PDF
186.4 KB
27/09/2010 10-1172 Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers Letter PDF
230.54 KB
23/09/2010 10-910 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Presentation of Items of Other Comprehensive Income Letter PDF
158.71 KB
23/09/2010 10-890 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Defined Benefit Plans (proposed amendments to IAS 19) Letter PDF
263.11 KB
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Letter PDF
238.38 KB
13/07/2010 10-781 EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Option for Financial Liabilities Letter PDF
203.75 KB
07/07/2010 10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity Letter PDF
269.07 KB
29/06/2010 10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment Letter PDF
284.3 KB
26/05/2010 10-618 Letter to the Commission- The Technical Details of the Pan-European Short Selling Disclosure Regime Letter PDF
94.36 KB
03/05/2010 10-517 Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
180.01 KB
23/04/2010 10-495 Comment letter on IFRIC’s Tentative Agenda decision on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill Letter PDF
129.55 KB
13/04/2010 10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review Letter PDF
104.97 KB