ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
18/01/2016 2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Letter PDF
30.28 KB
18/01/2016 2016/36 ESMA CL to the Draft Interpretation Foreign Currency Letter PDF
29.3 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Letter PDF
43.93 KB
01/02/2016 2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
79.41 KB
01/02/2016 2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Letter PDF
81.2 KB
08/02/2016 2016/268 Opinion on equivalence of Turkish prospectus regime Opinion PDF
98.76 KB
11/02/2016 2016/214 ToR OWG Prospectus Reference PDF
87.64 KB
16/02/2016 2016/279 CL to EFRAG SPS Cash flow issues Letter PDF
52.99 KB
16/02/2016 2016/280 CL to the IASB ED Improvements IFRS Cycle Letter PDF
52.52 KB
16/02/2016 2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Letter PDF
53.25 KB
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 Letter PDF
47.37 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Letter PDF
47.96 KB
19/02/2016 2016/302 CL to IFRS PS on materiality Letter PDF
72.14 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality Letter PDF
69.77 KB
30/06/2016 2016/1055 Peer Review Report on Prospectus Approval Process , Final Report PDF
1.23 MB
30/06/2016 2016/1047 Press Release Prospectus Peer Review , Press Release PDF
188.52 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 , Letter PDF
87.16 KB