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 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
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
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.