ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/02/2016 2016/279 CL to EFRAG SPS Cash flow issues Letter PDF
52.99 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle Letter PDF
52.52 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Letter PDF
53.25 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 Letter PDF
47.37 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Letter PDF
47.96 KB
19/02/2016 2016/302 CL to IFRS PS on materiality Letter PDF
72.14 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality Letter PDF
69.77 KB
18/01/2016 2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Letter PDF
30.35 KB
18/01/2016 2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Letter PDF
30.28 KB
18/01/2016 2016/36 ESMA CL to the Draft Interpretation Foreign Currency Letter PDF
29.3 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB
21/03/2016 2016/402 Letter EU Comm Guersent- position limits Letter PDF
96.65 KB
21/03/2016 2016/403 Letter EU Comm Guersent- Ancillary Activity Letter PDF
96.03 KB
21/03/2016 2016/404 Letter EU Comm Guersent- Non-equity transparency Letter PDF
125.94 KB
02/05/2016 2016/672 Letter Commission- Opinions RTS 2 and RTS 21 Letter PDF
24.06 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Letter PDF
43.93 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
22/07/2021 ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Letter PDF
186.34 KB
17/07/2018 ESMA32-51-541 Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies , Letter PDF
153.28 KB