ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/01/2012 2012/18 ESMA comment letter to the IASB on its ED Investment Entities Letter PDF
314.73 KB
14/03/2011 2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Letter PDF
263.03 KB
19/03/2012 2012/180 ESMA comment letter to the IASB on the Exposure Draft- Revenue from Contracts with Customers Letter PDF
472.46 KB
26/04/2011 2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Letter PDF
234.97 KB
22/11/2011 2011/369 ESMA comment letter to the IASB- 2011 Agenda Consultation Letter PDF
3.77 MB
24/05/2011 2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Letter PDF
369.66 KB
25/02/2011 2011/70 ESMA comment letter to the IFRS foundation- Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
38.04 KB
21/08/2012 2012/465 ESMA comment letter to the IFRS Interpretations Committee regarding its tentative agenda decision on IAS 39 Financial Instruments: Recognition and Measurement – Accounting for different aspects of restructuring Greek government bonds Letter PDF
199.03 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?".
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
256.38 KB
20/11/2015 2015/1739 ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF , Letter PDF
192.32 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach , Letter PDF
255.94 KB
16/08/2012 2012/518 ESMA response to consultation on the governance of the Monitoring Group, the PIOB and the standard-setting boards and Compliance Advisory Panel operating under IFAC Letter PDF
101.57 KB
15/02/2022 ESMA24-436-1152 ESMA response to the Commission consultation on the Listings Act , , Letter PDF
99.52 KB
26/04/2016 2016/648 ESMA response to the Commission Green Paper on retail financial services Letter PDF
197.44 KB
21/05/2015 2015/857 ESMA response to the European Commission consultation on the review of the Prospectus Directive , Letter PDF
241.24 KB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Letter PDF
255.74 KB
07/04/2015 2015/666 ESMA's comment letter regarding the IASB’s Exposure Draft Disclosure Initiative Letter PDF
241 KB
07/04/2015 2015/667 ESMA's comment letter to the EFRAG regarding the IASB’s Exposure Draft Disclosure Initiative Letter PDF
242.59 KB
18/04/2016 2016/623 ESMA's response to EC Consultation Non-binding Guidelines for reporting of non-financial information by companies Letter PDF
112.19 KB