ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
649
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Vacancy X Technical Advice X Speech X Letter X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/09/2008 08-646 CESR's comment letter to IASB’s Exposure Draft on an improved Conceptual Framework for Financial Reporting Letter PDF
67.54 KB
25/09/2008 08-648 CESR's comment letter to the draft endorsement advices on IFRS 3 Business Combinations and IAS 27 Letter PDF
67.88 KB
25/09/2008 08-658 CESR's comment letter to the IASB’s Discussion Paper on Reducing Complexity in Reporting Financial Instruments Letter PDF
0 bytes
02/10/2008 EC 11/04/08 Letter from the European Commission- Physical short selling in the context of the UCITS Directive Letter PDF
487.67 KB
03/10/2008 08-796 CESR input to the IASB Expert Advisory Panel consultation paper regarding “Measuring and disclosing the fair value of financial instruments in markets that are no longer active” Letter PDF
88.81 KB
31/10/2008 08-866 Letter to the European Commission- CESR’s advice on the UCITS Management Company Passport Letter PDF
67.25 KB
10/12/2008 08-957 CESR comment letter to EFRAG- Comments regarding IASB’s Exposure Draft on IFRS 7 Improving Disclosures about Financial Instruments Letter PDF
102.34 KB
12/01/2009 08-1030 Cover letter- Joint CESR/ERGEG advice in the context of the Third Energy Package Letter PDF
93.33 KB
16/01/2009 09-035 CESR's comment letter on IFRS 7 ED Investments in Debt Instruments Letter PDF
79.78 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
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
16/03/2009 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
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
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
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
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
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