ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
19/12/2013 2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Letter PDF
630.89 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
130.73 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
64.25 KB
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method Letter PDF
190.81 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 KB
05/04/2013 2013/299 Letter to EFRAG regarding Equity Method- Share of Other Net Asset Changes Letter PDF
87.76 KB
05/04/2013 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
47.07 KB
05/04/2013 2013/301 Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
46.5 KB
04/04/2013 2013/435 Letter to the IASB regarding its exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
150.97 KB
04/04/2013 2013/436 Letter to the EFRAG regarding IASB's exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
159.9 KB
05/04/2013 2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
278.39 KB
05/04/2013 2013/442 Letter to EFRAG regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
279.78 KB
12/04/2013 2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.03 KB
12/04/2013 2013/452 Letter to EFRAG regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.02 KB
11/04/2013 2013/456 Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
105.79 KB
11/04/2013 2013/457 Letter to EFRAG regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
106.35 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Letter PDF
137.01 KB
05/07/2013 2013/854 Letter to IFRS Interpretation Committee re IAS 8 Letter PDF
132.18 KB
12/07/2013 2013/860 Letter to the IASB regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Letter PDF
41.27 KB