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|05/11/2013||2013/1552||ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts||IAS Regulation||Letter||PDF
The European Securities and Markets Authority (ESMA) comments on the IASB’s due process with regards to the Exposure Draft (ED) Insurance Contracts with the aim of improving the transparency and decision-usefulness of financial statements and the enforceability of IFRS.