ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 22/07/2021 | ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 276.92 KB |
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| 22/07/2021 | ESMA32-67-790 | Letter to IFRS IC on rent concessions | IFRS Supervisory Convergence | Letter | PDF 238.98 KB |
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| 22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
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| 23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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| 24/09/2021 | ESMA70-156-4963 | Letter- ESMA to EC on CSDR settlement discipline | Post Trading | Letter | PDF 191.34 KB |
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| 27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
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| 04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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| 04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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| 24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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| 01/02/2022 | ESMA70-451-110 | Letter to the EC- Clearing obligation for PSAs | Post Trading | Letter | PDF 306.49 KB |
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| 05/04/2022 | ESMA91-372-2125 | Letter Chair ESMA response to EC consultation on targeted EMIR Review | CCP Directorate, Post Trading | Letter | PDF 309.82 KB |
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| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
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