ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/10/2009 09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing Letter PDF
178.93 KB
29/09/2009 09-780 CESR’s response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Measurement Letter PDF
208.68 KB
03/09/2009 09-787 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Classification of Rights Issues Letter PDF
127.68 KB
17/09/2009 09-796 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Financial Instruments: Classification and Measurement Letter PDF
170.1 KB
02/10/2009 09-807 CESR's comment letter to EFRAG’s draft response on the ED Discount Rate for Employee Benefits. Letter PDF
59.19 KB
28/09/2009 09-845 Letter- CESR’s response to the European Commission’s consultation on the UCITS depositary function Letter PDF
116.03 KB
17/09/2009 09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement Letter PDF
170.62 KB
29/09/2009 09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement Letter PDF
197.22 KB
29/09/2009 09-903 CESR’s response to EFRAG’s draft comment letter on IFRIC’s Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments Letter PDF
92.82 KB
28/10/2009 09-985 CESR’s cover letter to the European Council on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.42 KB
28/10/2009 09-985a CESR’s cover letter to the European Parliament on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.34 KB
28/10/2009 09-985b CESR’s cover letter to the European Commission on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.92 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
26/10/2010 10-1083 Follow-up Statement on Application of Disclosure Requirements Related to Financial Instruments in the 2009 Financial Statements Statement PDF
282.3 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
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
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
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 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
10/12/2010 10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
98.26 KB