ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
27/09/2010 10-1172 Comment letter on EFRAG’s draft response on the ED Revenue Recognition from Contracts with Customers Letter PDF
230.54 KB
23/09/2010 10-910 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Presentation of Items of Other Comprehensive Income Letter PDF
158.71 KB
23/09/2010 10-890 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Defined Benefit Plans (proposed amendments to IAS 19) Letter PDF
263.11 KB
02/09/2010 10-888 CESR comment letter concerning EFRAG’s draft response on the IASB’s Exposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements Letter PDF
238.38 KB
13/07/2010 10-781 EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Option for Financial Liabilities Letter PDF
203.75 KB
07/07/2010 10-835 CESR's comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Conceptual Framework for Financial Reporting: The Reporting Entity Letter PDF
269.07 KB
29/06/2010 10-713 CESR’s comment letter on EFRAG’s draft response on the IASB’s ED Financial Instruments: Amortised Cost and Impairment Letter PDF
284.3 KB
26/05/2010 10-618 Letter to the Commission- The Technical Details of the Pan-European Short Selling Disclosure Regime Letter PDF
94.36 KB
03/05/2010 10-517 Comment letter on EFRAG’s amended draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
180.01 KB
23/04/2010 10-495 Comment letter on IFRIC’s Tentative Agenda decision on IFRS 5 Non-current Assets Held for Sale and Discontinued Operations – Reversal of disposal group impairment losses relating to goodwill Letter PDF
129.55 KB
13/04/2010 10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review Letter PDF
104.97 KB
23/03/2010 10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
195.54 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime Letter PDF
97.95 KB
18/02/2010 10-197 Comment letter- CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary Letter PDF
267.77 KB
09/12/2009 09-1112 Comment letter- EFRAG’s draft comment letter on the IASB’s Exposure Draft Rate-Regulated Activities Letter PDF
166.83 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
28/10/2009 09-985 CESR’s cover letter to the European Council on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.42 KB
28/10/2009 09-985a CESR’s cover letter to the European Parliament on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.34 KB
28/10/2009 09-985b CESR’s cover letter to the European Commission on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.92 KB