ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/04/2013 2013/299 Letter to EFRAG regarding Equity Method- Share of Other Net Asset Changes Corporate Disclosure Letter PDF
87.76 KB
05/04/2013 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Corporate Disclosure Letter PDF
47.07 KB
05/04/2013 2013/301 Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Corporate Disclosure Letter PDF
46.5 KB
05/04/2013 2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Corporate Disclosure Letter PDF
278.39 KB
05/04/2013 2013/442 Letter to EFRAG regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Corporate Disclosure Letter PDF
279.78 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   Corporate Disclosure 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   Corporate Disclosure Letter PDF
106.35 KB
12/04/2013 2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Corporate Disclosure Letter PDF
61.03 KB
12/04/2013 2013/452 Letter to EFRAG regarding Clarification Acceptable Methods of Depreciation and Amortisation Corporate Disclosure Letter PDF
61.02 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Corporate Disclosure Letter PDF
137.01 KB
04/07/2013 2013/868 Letter to IASB regarding IASB's Exposure Draft Financial Instruments: Expected Credit Losses Corporate Disclosure Letter PDF
256.84 KB
04/07/2013 2013/869 Letter to EFRAG regarding the IASB's Exposure Draft Financial Instruments: Expected Credit Losses to EFRAG Corporate Disclosure Letter PDF
254.02 KB
05/07/2013 2013/854 Letter to IFRS Interpretation Committee re IAS 8 Corporate Disclosure 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 Corporate Disclosure Letter PDF
41.27 KB
12/07/2013 2013/861 Letter to EFRAG regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Corporate Disclosure Letter PDF
45.7 KB
11/09/2013 2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Corporate Disclosure Letter PDF
209.92 KB
11/09/2013 2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Corporate Disclosure Letter PDF
209.89 KB
11/09/2013 2013/1244 IASB’s Exposure Draft on Leases Corporate Disclosure Letter PDF
174.68 KB
11/09/2013 2013/1245 IASB’s Exposure Draft on Leases (EFRAG) Corporate Disclosure Letter PDF
172.89 KB
05/11/2013 2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Corporate Disclosure Letter PDF
257.43 KB		 The European Securities and Markets Authority (ESMA) comments on EFRAG’s due process.

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