ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
115
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Speech X Summary of Conclusions X Letter X CESR Archive X Corporate Finance X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/06/2009 09-607 CESR’s comments regarding IFRIC tentative agenda decision on IAS 39 “significant or prolonged” Letter PDF
175.65 KB
15/07/2009 09-659 CESR's comment letter on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition Letter PDF
108.37 KB
15/07/2009 09-660 CESR's comment letter on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper ‘Preliminary Views on Leases’ Letter PDF
203.02 KB
30/07/2009 09-737 CESR’s response to the IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers Letter PDF
221.01 KB
30/07/2009 09-584 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft ‘Income Tax’ Letter PDF
160.57 KB
03/09/2009 09-787 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Classification of Rights Issues Letter PDF
127.68 KB
17/09/2009 09-796 CESR's response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Financial Instruments: Classification and Measurement Letter PDF
170.1 KB
17/09/2009 09-861 CESR comment letter on IASB’s Exposure Draft Financial Instruments: Classification and Measurement Letter PDF
170.62 KB
28/09/2009 09-845 Letter- CESR’s response to the European Commission’s consultation on the UCITS depositary function Letter PDF
116.03 KB
29/09/2009 09-780 CESR’s response to EFRAG’s draft comment letter on the IASB’s Exposure Draft Fair Value Measurement Letter PDF
208.68 KB
29/09/2009 09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement Letter PDF
197.22 KB
29/09/2009 09-903 CESR’s response to EFRAG’s draft comment letter on IFRIC’s Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments Letter PDF
92.82 KB
02/10/2009 09-807 CESR's comment letter to EFRAG’s draft response on the ED Discount Rate for Employee Benefits. Letter PDF
59.19 KB
22/10/2009 09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing Letter PDF
178.93 KB
28/10/2009 09-985 CESR’s cover letter to the European Council on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.42 KB
28/10/2009 09-985a CESR’s cover letter to the European Parliament on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.34 KB
28/10/2009 09-985b CESR’s cover letter to the European Commission on CESR's technical advice on possible implementing measures concerning the future UCITS IV Directive Letter PDF
184.92 KB
05/11/2009 09-10121 Comment letter to EFRAG’s draft comment letter on the IASB’s Exposure Draft Improvements to IFRS Letter PDF
240.89 KB
09/12/2009 09-1112 Comment letter- EFRAG’s draft comment letter on the IASB’s Exposure Draft Rate-Regulated Activities Letter PDF
166.83 KB
18/02/2010 10-197 Comment letter- CESR comments on EFRAG’s draft response on the IASB’s ED Management Commentary Letter PDF
267.77 KB