ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
18/04/2019 ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Letter PDF
578.77 KB
18/04/2019 ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Letter PDF
570.35 KB
20/12/2018 ESMA32-61-290 Letter to EFRAG on IASB Discussion Paper on FICE Letter PDF
442.25 KB
20/12/2018 ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Letter PDF
437.22 KB
12/12/2017 ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Letter PDF
83.82 KB
12/12/2017 ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Letter PDF
172.09 KB
12/12/2017 ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Letter PDF
81.11 KB
12/12/2017 ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Letter PDF
172.08 KB
20/10/2017 ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Letter PDF
84.57 KB
20/10/2017 ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Letter PDF
83.1 KB
20/10/2017 ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Letter PDF
952.5 KB
20/10/2017 ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Letter PDF
86.77 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Letter PDF
938.27 KB
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments , Letter PDF
212.64 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
100.51 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
99.32 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
373.28 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' , , Letter PDF
367.8 KB