ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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18/07/2017 | ESMA32-61-178 | Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments | Corporate Disclosure, IAS Regulation | Letter | PDF 211.3 KB |
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23/05/2017 | ESMA32-61-173 | Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features | Corporate Disclosure, IAS Regulation | Letter | PDF 100.51 KB |
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23/05/2017 | ESMA32-61-172 | Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features | Corporate Disclosure, IAS Regulation | Letter | PDF 99.32 KB |
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23/05/2017 | ESMA32-61-166 | Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities | Corporate Disclosure, IAS Regulation | Letter | PDF 100.98 KB |
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06/04/2017 | ESMA32-61-136 | Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' | Corporate Disclosure, IAS Regulation, Transparency | Letter | PDF 373.28 KB |
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06/04/2017 | ESMA32-61-135 | Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' | Corporate Disclosure, IAS Regulation, Transparency | Letter | PDF 367.8 KB |
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23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
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03/03/2021 | ESMA32-51-818 | Letter to the EC on next steps following Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency | Letter | PDF 277.21 KB |
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17/07/2018 | ESMA32-51-541 | Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies | Corporate Disclosure, IAS Regulation | Letter | PDF 153.28 KB |
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24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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16/02/2021 | ESMA32-339-151 | Letter IFRS IC TLTRO III | Corporate Finance | Letter | PDF 436.9 KB |
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23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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26/03/2019 | ESMA32-334-109 | Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting | Corporate Disclosure | Letter | PDF 420.13 KB |
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13/07/2018 | ESMA31-59-995 | ESMA letter to EC on PR Level 1 | Corporate Finance | Letter | PDF 213.67 KB |
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31/01/2020 | ESMA31-59-1451 | Letter to EC concerning ESMA's techical advice on general equivalence criteria for prospectuses | Corporate Finance | Letter | PDF 117.07 KB |
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15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 KB |
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30/06/2022 | ESMA22-106-4013 | Letter from ESMA Chair to EC- Prioritisation of 2022 ESMA deliverables | Corporate Information, Market Abuse, Market Integrity, MiFID - Secondary Markets, Post Trading, Trading | Letter | PDF 136.79 KB |
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10/04/2019 | ESMA 50-164-2193 | Letter to EC- FinTech action plan- ICT cybersecurity and outsourcing | Innovation and Products | Letter | PDF 58.38 KB |
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09/02/2021 | ESAs 2021 07 | ESAs letter on DORA | Innovation and Products, Joint Committee | Letter | PDF 142.91 KB |
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24/01/2014 | ESA/2014/001 | Letter to Commissioner Barnier, Maystadt Report | Corporate Disclosure | Letter | PDF 448.88 KB |
Letter to Commissioner Barnier regarding the Maystadt Report – Should IFRS standards be more European? |