ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/03/2010 10-390 Comment letter on EFRAG’s draft response on the IASB’s Exposure Draft Measurement of Liabilities in IAS 37 Letter PDF
195.54 KB
13/04/2010 10-359 Letter to Commission on CESR's technical advice in the context of the MiFID review Letter PDF
104.97 KB
02/03/2010 10-299 CESR cover letter to the Commission on Pan-European Short Selling Disclosure Regime Letter PDF
97.95 KB
19/04/2010 10-293 Question and Answers- Understanding the definition of advice under MiFID Q&A PDF
335.78 KB
08/03/2010 10-222 FAQ regarding the EU Regulation Credit Rating Agencies: Common positions agreed by CESR Members Q&A PDF
327.78 KB
18/02/2010 10-197 Comment letter- CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary Letter PDF
267.77 KB
22/12/2010 10-1623 CESR Comment letter to EFRAG regarding the Trustees' Strategy Review Letter PDF
249.87 KB
03/12/2010 10-1540 CESR letter regarding the IASB’s Exposure Draft Insurance Contracts Letter PDF
327.78 KB
10/12/2010 10-1518 CESR comment letter regarding the IASB’s Exposure Draft Leases Letter PDF
258.38 KB
22/12/2010 10-1505 Letter to the IFRS foundation regarding the Trustees' Strategy Review Letter PDF
236.52 KB
03/12/2010 10-1494 CESR letter regarding EFRAG’s draft response to the IASB’s ED Insurance Contracts Letter PDF
318.72 KB
10/12/2010 10-1493 CESR Comment letter regarding EFRAG’s draft response on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
107.25 KB
10/12/2010 10-1468 CESR comment letter regarding EFRAG’s draft response on the IASB’s Exposure Draft Leases Letter PDF
253.41 KB
10/12/2010 10-1456 Letter to the European Commission regarding CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation Letter PDF
94.08 KB
18/11/2010 10-1436 Comment letter to the IASB Letter PDF
198.44 KB
18/11/2010 10-1370 Comment letter- EFRAG’s draft response on the IASB’s Exposure Draft Deferred Tax: Recovery of Underlying Assets – Proposed amendments to IAS 12 Letter PDF
187.98 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and , Letter PDF
140.38 KB
10/12/2010 10-1344 Comment letter to the IFRS foundation regarding The annual improvements process: Proposals to amend the Due Process Handbook for the IASB Letter PDF
98.26 KB
18/10/2010 10-1243 CESR letter to the IFRS Interpretations Committee concerning its rejection notices published after its September 2010 meeting Letter PDF
168.07 KB
28/09/2010 10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income Letter PDF
160.54 KB