ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/07/2021 ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Letter PDF
276.92 KB
22/07/2021 ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Letter PDF
189.6 KB
20/07/2021 ESMA32-61-472 Letter to IASB on Rate Regulated Activities Letter PDF
193.76 KB
20/07/2021 ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Letter PDF
194.49 KB
27/05/2019 ESMA32-62-126 letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 Letter PDF
178.15 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
20/12/2017 ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Letter PDF
139.2 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
07/02/2018 ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Letter PDF
189.21 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
22/07/2021 ESMA32-67-790 Letter to IFRS IC on rent concessions Letter PDF
238.98 KB
21/03/2019 ESMA70-145-1345 Compliance table for the Guidelines on transaction reporting, order record keeping and clock synchronization under MiFID II , Compliance table PDF
112.12 KB
10/04/2018 ESMA70-154-5851 Letter to Commission VB Dombrovskis on MiFID II ancillary activity Letter PDF
47.07 KB
03/09/2019 ESMA70-156-1411 Confirmation of compliance with Guidelines on the application of C6 and C7 of Annex 1 of MIFID II- COMPLIANCE TABLE Compliance table PDF
102.75 KB
26/06/2019 ESMA70-156-1432 Letter Chair to O Guersent- Postponement of the first RTS 2 annual report Letter PDF
35.78 KB
11/03/2020 ESMA70-156-1434 Compliance table for Guidelines on non-significant benchmarks (ESMA70-145-1209) , Compliance table PDF
129.58 KB