ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
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
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Letter PDF
137.01 KB
04/07/2013 2013/868 Letter to IASB regarding IASB's Exposure Draft Financial Instruments: Expected Credit Losses 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 Letter PDF
254.02 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
12/07/2013 2013/861 Letter to EFRAG regarding the IASB's Exposure Draft Defined Benefit Plans, Employee contributions Letter PDF
45.7 KB
11/09/2013 2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Letter PDF
209.92 KB
11/09/2013 2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Letter PDF
209.89 KB
11/09/2013 2013/1244 IASB’s Exposure Draft on Leases Letter PDF
174.68 KB
11/09/2013 2013/1245 IASB’s Exposure Draft on Leases (EFRAG) Letter PDF
172.89 KB
05/11/2013 2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Letter PDF
257.43 KB
The European Securities and Markets Authority (ESMA) comments on EFRAG’s due process.
13/11/2013 2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Letter PDF
90.08 KB
The European Securities and Markets Authority (ESMA) has published its response to the report by Philippe Maystadt on "Should IFRS standards be more European?".
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
19/12/2013 2013/1951 IASB's Discussion Paper-A Review of the Conceptual Framework for financial Reporting Letter PDF
612.18 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards , Letter PDF
51.91 KB
24/01/2014 ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Letter PDF
448.88 KB
Letter to Commissioner Barnier regarding the Maystadt Report – Should IFRS standards be more European?