ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
20/11/2012 2012/673 Letter to the IFRS Foundation- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
55.47 KB
20/11/2012 2012/674 Letter to EFRAG- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
65.36 KB
11/12/2012 2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Letter PDF
430.35 KB
11/12/2012 2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Letter PDF
476.75 KB
09/01/2013 2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Letter PDF
36.15 KB
30/01/2013 2013/103 Letter to the IFRS Foundation- Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
188.25 KB
30/01/2013 2013/104 Letter to the EFRAG- IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
189.38 KB
11/09/2013 2013/1244 IASB’s Exposure Draft on Leases Letter PDF
174.68 KB
11/09/2013 2013/1245 IASB’s Exposure Draft on Leases (EFRAG) Letter PDF
172.89 KB
05/02/2014 2013/135 Letter to IFRS IC on the distinction between a change in an accounting policy and a change in an accounting estimate Letter PDF
123.03 KB
05/02/2014 2013/136 Letter to IFRS IC on Accounting for term-structured repo transactions Letter PDF
122.83 KB
13/11/2013 2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Letter PDF
90.08 KB
The European Securities and Markets Authority (ESMA) has published its response to the report by Philippe Maystadt on "Should IFRS standards be more European?".
05/11/2013 2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Letter PDF
257.43 KB
The European Securities and Markets Authority (ESMA) comments on EFRAG’s due process.
11/02/2013 2013/190 Letter to the EFRAG- on the DP: Towards a Disclosure Framework for the Notes Letter PDF
493.55 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards , Letter PDF
51.91 KB
18/12/2013 2013/1944 Format of the base prospectus and consistent application of Article 26(4) of the Prospectus Regulation , Opinion PDF
75.6 KB
19/12/2013 2013/1951 IASB's Discussion Paper-A Review of the Conceptual Framework for financial Reporting Letter PDF
612.18 KB
19/12/2013 2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Letter PDF
630.89 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
130.73 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
64.25 KB