ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
20/10/2017 ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure IAS Regulation Letter PDF
952.5 KB
20/10/2017 ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure IAS Regulation Letter PDF
938.27 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
91.23 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments Corporate Disclosure, IAS Regulation Letter PDF
211.3 KB
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Corporate Disclosure, IAS Regulation Letter PDF
212.64 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features Corporate Disclosure, IAS Regulation Letter PDF
100.51 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities Corporate Disclosure, IAS Regulation Letter PDF
100.98 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features Corporate Disclosure, IAS Regulation Letter PDF
99.32 KB
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
367.8 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
373.28 KB
30/01/2017 ESMA70-708036281-19 Letter to European Commission- EMIR Review and Sanctioning Powers Credit Rating Agencies, Post Trading Letter PDF
265.24 KB
12/10/2016 2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, IAS Regulation Letter PDF
288.41 KB
12/10/2016 2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, IAS Regulation Letter PDF
287.78 KB
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Corporate Disclosure, IAS Regulation Letter PDF
87.16 KB
31/03/2016 2016/412 Letter to European Commission, European Council and European Parliament on the Proportionality principle and remuneration rules in the financial sector Fund Management Letter PDF
154.73 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality IAS Regulation Letter PDF
69.77 KB
19/02/2016 2016/302 CL to IFRS PS on materiality IAS Regulation Letter PDF
72.14 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.96 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 IAS Regulation Letter PDF
47.37 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle IAS Regulation Letter PDF
53.25 KB

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