ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
111
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Summary of Conclusions X Q&A X Letter X Risk Analysis & Economics - Markets Infrastructure Investors X Market Abuse X Short Selling X Corporate Governance X Prospectus X CESR Archive X Guidelines and Technical standards X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Letter PDF
238.38 KB
13/07/2010 10-781 EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Option for Financial Liabilities Letter PDF
203.75 KB
07/07/2010 10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity Letter PDF
269.07 KB
29/06/2010 10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment Letter PDF
284.3 KB
04/06/2010 10-521 FAQ regarding the EU regulation on Credit Rating Agencies: Common positions agreed by CESR Members Q&A PDF
206.24 KB
26/05/2010 10-618 Letter to the Commission- The Technical Details of the Pan-European Short Selling Disclosure Regime Letter PDF
94.36 KB
06/05/2010 10-591 Questions and answers on MiFID: Common positions agreed by CESR Members in the area of the Secondary Markets Standing Committee Q&A PDF
130.84 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
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
19/04/2010 10-293 Question and Answers- Understanding the definition of advice under MiFID Q&A PDF
335.78 KB
13/04/2010 10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review Letter PDF
104.97 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
08/03/2010 10-222 FAQ regarding the EU Regulation Credit Rating Agencies: Common positions agreed by CESR Members Q&A PDF
327.78 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime Letter PDF
97.95 KB
18/02/2010 10-197 Comment letter- CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary Letter PDF
267.77 KB
09/12/2009 09-1112 Comment letter- EFRAG’s draft comment letter on the IASB’s Exposure Draft Rate-Regulated Activities Letter PDF
166.83 KB
05/11/2009 09-10121 Comment letter to EFRAG’s draft comment letter on the IASB’s Exposure Draft Improvements to IFRS Letter PDF
240.89 KB
03/11/2009 09-559 Questions and Answers- MiFID complex and non complex financial instruments for the purposes of the Directive’s appropriateness requirements Q&A PDF
405.18 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