ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/11/2013 2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Letter PDF
112 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References , Letter PDF
402.66 KB
18/01/2016 2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Letter PDF
30.28 KB
08/10/2015 2015/1520 ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 Letter PDF
148.01 KB
08/10/2015 2015/1518 ESMA CL to the IASB ED Clarifications to IFRS 15 Letter PDF
270.22 KB
08/10/2015 2015/1516 ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
250.89 KB
02/12/2015 2015/1740 ESMA CL to the IASB Agenda consultation Letter PDF
798.64 KB
18/01/2016 2016/36 ESMA CL to the Draft Interpretation Foreign Currency Letter PDF
29.3 KB
08/10/2015 2015/1521 ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... Letter PDF
149.02 KB
08/10/2015 2015/1519 ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 Letter PDF
269.51 KB
08/10/2015 2015/1517 ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 Letter PDF
251.7 KB
18/01/2016 2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Letter PDF
30.35 KB
02/12/2015 2015/1741 ESMA CL to EFRAG on IASB Agenda consultation Letter PDF
792.08 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
10/11/2021 ESMA35-42-1183 Draft technical standards under the European crowdfunding service providers for business Regulation , Final Report PDF
1.43 MB
10/11/2011 2011/373 Consultation paper- Considerations of materiality in financial reporting , Consultation Paper PDF
170.93 KB
26/03/2021 ESMA35-36-2201 Consultation Paper on draft technical standards under the ECSP Regulation Consultation Paper PDF
1.24 MB
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
01/12/2020 ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
150.56 KB