ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
21/01/2009 09-048 CESR's comment letter on IASB’s Exposure Draft of proposed amendments to IFRIC 9 and IAS 39 Embedded Derivatives Letter PDF
94.48 KB
16/01/2009 09-051 CESR's comment letter to IASB on IFRS 7 ED Investments in Debt Instruments Letter PDF
83.87 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
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
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
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
24/03/2009 09-236 Comments regarding IASB’s Exposure Draft ED 10 Consolidated Financial Statements Letter PDF
253.79 KB
10/04/2009 09-240 CESR’s comments on the European Commission’s background and consultation document on the review of the Prospectus Directive Letter PDF
155.92 KB
16/03/2009 09-244 CESR's comment letter regarding IASB’s Exposure Draft of proposed amendments to IAS 24 Relationships with the state Letter PDF
94.12 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
20/04/2009 09-373 CESR's comments to EFRAG on proposed FASB amendments Letter PDF
138.73 KB
CESR
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
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
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
30/07/2009 09-584 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft ‘Income Tax’ Letter PDF
160.57 KB
25/06/2009 09-607 CESR’s comments regarding IFRIC tentative agenda decision on IAS 39 “significant or prolonged” Letter PDF
175.65 KB
15/07/2009 09-659 CESR's comment letter on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition Letter PDF
108.37 KB
15/07/2009 09-660 CESR's comment letter on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper ‘Preliminary Views on Leases’ Letter PDF
203.02 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
22/10/2009 09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing Letter PDF
178.93 KB