ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
121
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Board of Supervisors X Transparency X Securitisation X CESR Archive X MiFID - Secondary Markets X Letter X Technical Standards X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
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
09/06/2009 09-291 CESR’s response regarding Control Structures in Audit Firms and their Consequences for the Audit Market Letter PDF
184.99 KB
09/06/2009 09-511 CESR’s response to EFRAG on IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers Letter PDF
187.97 KB
10/04/2009 09-235 CESR’s response to EFRAGs consultation regarding IASB’s Discussion Paper- Preliminary views on Financial Statements Presentation Letter PDF
225.56 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
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
23/04/2009 09-404 CESR’s response to IASB’s Request for Views on Proposed FASB amendments on Fair Value Measurement and Proposed FASB Amendments to Impairment Requirements for Certain Investments in Debt and Equity Securities Letter PDF
131.83 KB
10/04/2009 09-159 CESR’s response to the consultation regarding International Accounting Standards Committee Foundation Review of the Constitution Part 2 Letter PDF
279.82 KB
30/07/2009 09-737 CESR’s response to the IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers Letter PDF
221.01 KB
29/09/2009 09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement Letter PDF
197.22 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
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
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
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
23/03/2010 10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
195.54 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
23/04/2010 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
09/02/2016 2016/235 Comment letter on Taxonomy due process , , Letter PDF
84.24 KB