ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 KB
02/10/2014 2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Letter PDF
29.86 KB
02/10/2014 2014/1210 Letter to IFRS IC on Core Inventories Letter PDF
32.3 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
17/09/2014 2014/1157 Letter to EFRAG on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.01 KB
 
25/06/2014 2014/688 Letter to EFRAG- The role of the business model in financial statements- Research Paper Letter PDF
192.41 KB
17/06/2014 2014/645 Letter to the IASB- IFRS 3 Business Combinations Letter PDF
149.08 KB
This letter deals with the IASB’s request for information on the post-implementation review: IFRS 3 Business Combinations.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
05/06/2014 2014/602 Letter to the IFRS Interpretations Committee- IAS 12 Letter PDF
114.07 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper.
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. 
23/04/2014 2014/426 Letter to the IFRS interpretations committee- IAS 1 Letter PDF
49.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 1 - Presentation of financial statements. 
14/03/2014 2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
147.07 KB
14/03/2014 2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
238.31 KB
20/02/2014 2014/186 Letter to Françoise Flores (EFRAG) regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Letter PDF
186.09 KB
20/02/2014 2014/185 Letter to Hans Hoogervorst regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Letter PDF
194.17 KB
05/02/2014 2013/135 Letter to IFRS IC on the distinction between a change in an accounting policy and a change in an accounting estimate Letter PDF
123.03 KB
05/02/2014 2013/136 Letter to IFRS IC on Accounting for term-structured repo transactions Letter PDF
122.83 KB