ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 16/02/2016 | 2016/281 | CL to EFRAG on IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 53.25 KB |
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| 16/02/2016 | 2016/280 | CL to the IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 52.52 KB |
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| 16/02/2016 | 2016/279 | CL to EFRAG SPS Cash flow issues | IAS Regulation | Letter | PDF 52.99 KB |
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| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
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| 01/02/2016 | 2016/173 | Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ | IAS Regulation | Letter | PDF 81.2 KB |
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| 01/02/2016 | 2016/172 | Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ | IAS Regulation | Letter | PDF 79.41 KB |
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| 26/01/2016 | 2016/93 | Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 | IAS Regulation | Letter | PDF 43.93 KB |
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| 26/01/2016 | 2016/92 | Comment letter to the IFRS IC TAD on IAS 20 | IAS Regulation | Letter | PDF 42.71 KB |
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| 18/01/2016 | 2016/37 | ESMA CL to EFRAG Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.47 KB |
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| 18/01/2016 | 2016/36 | ESMA CL to the Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.3 KB |
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| 18/01/2016 | 2016/35 | ESMA CL to the IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.28 KB |
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| 18/01/2016 | 2016/34 | ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.35 KB |
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| 17/12/2015 | 2015/1885 | ESMA Briefing Note on ESEF CP | European Single Electronic Format, Transparency | Reference | PDF 138.49 KB |
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| 02/12/2015 | 2015/1742 | Comment letter to the IFRS IC on TAD relating to IFRS 5 | IAS Regulation | Letter | PDF 40.22 KB |
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| 02/12/2015 | 2015/1741 | ESMA CL to EFRAG on IASB Agenda consultation | IAS Regulation | Letter | PDF 792.08 KB |
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| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |
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| 20/11/2015 | 2015/1749 | Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 | IAS Regulation | Letter | PDF 75.85 KB |
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| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |
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| 20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |
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| 18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |