ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
17/09/2012 2012/547 Letter to IASB on the ED Improvements to IFRSs Letter PDF
259 KB
17/09/2012 2012/548 Letter to EFRAG on IASB's ED "Improvements to IFRSs" Letter PDF
70.87 KB
27/09/2012 2012/567 Letter to IASB on the draft Interpretation Put Options Written on Non-Controlling Interests Letter PDF
99.2 KB
27/09/2012 2012/568 Letter to EFRAG regarding its comment to IASB on its draft Interpretation Put Options Written on Non-Controlling Interests Letter PDF
104.06 KB
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
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 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
11/02/2013 2013/190 Letter to the EFRAG- on the DP: Towards a Disclosure Framework for the Notes Letter PDF
493.55 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
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts , Letter PDF
91.91 KB
04/04/2013 2013/435 Letter to the IASB regarding its exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
150.97 KB
04/04/2013 2013/436 Letter to the EFRAG regarding IASB's exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
159.9 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 KB