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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
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
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
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
10/12/2010 10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
98.26 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
18/11/2010 10-1370 Comment letter- EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 Letter PDF
187.98 KB
24/03/2009 09-236 Comments regarding IASB’s Exposure Draft ED 10 Consolidated Financial Statements Letter PDF
253.79 KB
18/03/2008 08-166 Comments regarding IASB’s Exposure Draft on amendments to IFRS 1 and IAS 27 Cost of an investment in a subsidiary, jointly controlled entity or associate Letter PDF
63.71 KB
29/04/2008 08-285 Comments regarding IFRICs Exposure Draft D 24 on Customer Contributions Letter PDF
57.16 KB
12/01/2009 08-1030 Cover letter- Joint CESR/ERGEG advice in the context of the Third Energy Package Letter PDF
93.33 KB
06/06/2016 2016/907 Economic Report on order duplication and liquidity measurement in EU equity markets Report PDF
1.44 MB
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
06/04/2020 ESMA 50-165-1098 ESMA annual statistical report on performance and costs of retail investment products in the EU- 2020 , , Report PDF
4.08 MB
21/09/2018 ESMA70-156-780 ESMA Letter on EC proposal to endorse RTS 1 amendments Letter PDF
56.42 KB
21/05/2015 2015/855 ESMA letter to the Commissioner Hill- ESMA Response to EC Green Paper on CMU Letter PDF
52.37 KB
04/10/2016 2016/1415 ESMA reporton on securities financing transactions and leverage in the EU , Report PDF
1.94 MB