ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 20/10/2017 | ESMA32-61-207 | Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure | IAS Regulation | Letter | PDF 952.5 KB |
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| 20/10/2017 | ESMA32-61-208 | Letter to EFRAG on ED Amendments to IAS 16 | IAS Regulation | Letter | PDF 84.57 KB |
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| 20/10/2017 | ESMA32-61-208 | Letter to IASB on ED Amendments to IAS 16 | IAS Regulation | Letter | PDF 83.1 KB |
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| 12/12/2017 | ESMA32-61-221 | Letter to IASB on Exposure Draft Amendments to IAS 8 | IAS Regulation | Letter | PDF 172.08 KB |
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| 12/12/2017 | ESMA32-61-222 | Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 | IAS Regulation | Letter | PDF 81.11 KB |
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| 12/12/2017 | ESMA32-61-229 | Letter to EFRAG on Exposure Draft Amendments to IAS 8 | IAS Regulation | Letter | PDF 172.09 KB |
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| 12/12/2017 | ESMA32-61-230 | Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 | IAS Regulation | Letter | PDF 83.82 KB |
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| 20/12/2018 | ESMA32-61-289 | Letter to IASB regarding its Discussion Paper on FICE | IAS Regulation | Letter | PDF 437.22 KB |
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| 20/12/2018 | ESMA32-61-290 | Letter to EFRAG on IASB Discussion Paper on FICE | IAS Regulation | Letter | PDF 442.25 KB |
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| 18/04/2019 | ESMA32-61-325 | Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 570.35 KB |
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| 18/04/2019 | ESMA32-61-326 | Letter to IASB on the Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 578.77 KB |
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| 19/06/2019 | ESMA32-61-351 | Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 222.98 KB |
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| 17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
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| 19/06/2019 | ESMA32-61-354 | Letter to IASB on Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 221.71 KB |
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| 17/07/2019 | ESMA32-61-359 | Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook | Corporate Disclosure, IAS Regulation | Letter | PDF 355.64 KB |
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| 24/09/2019 | ESMA32-61-368 | Comment letter to EFRAG regarding IASB's ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 340.73 KB |
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| 24/09/2019 | ESMA32-61-369 | Comment letter to IASB regarding its ED- Amendments to IFRS 17 Insurance Contracts | IAS Regulation | Letter | PDF 344.51 KB |
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| 06/10/2020 | ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Corporate Disclosure, IAS Regulation | Letter | PDF 240.01 KB |
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| 18/12/2020 | ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Corporate Disclosure, IAS Regulation | Letter | PDF 226.02 KB |
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| 12/10/2020 | ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Corporate Disclosure, IAS Regulation | Letter | PDF 160.79 KB |