ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
22/10/2009 09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing Letter PDF
178.93 KB
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
26/04/2012 2012/264 Comment letter to EFRAG on its discussion paper- Accounting for business combinations under common control Letter PDF
213.06 KB
28/10/2011 2011/352 Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Letter PDF
36.28 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Letter PDF
67.23 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
26/05/2016 2016/728 Comment letter to IAASB on Audit Quality , Letter PDF
537.7 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
367.8 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
28/10/2011 2011/351 Comment letter to IASB- ED Mandatory Effective Date IFRS 9 Letter PDF
100.68 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
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
05/10/2011 2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS Letter PDF
112.71 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
18/11/2010 10-1436 Comment letter to the IASB Letter PDF
198.44 KB
27/09/2010 10-1079 Comment letter to the IASB and FASB on the FASB ED Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Letter PDF
186.4 KB