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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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.
13/11/2013 2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Letter PDF
90.08 KB
The European Securities and Markets Authority (ESMA) has published its response to the report by Philippe Maystadt on "Should IFRS standards be more European?".
19/12/2013 2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Letter PDF
630.89 KB
19/12/2013 2013/1951 IASB's Discussion Paper-A Review of the Conceptual Framework for financial Reporting Letter PDF
612.18 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards , Letter PDF
51.91 KB
24/01/2014 ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Letter PDF
448.88 KB
Letter to Commissioner Barnier regarding the Maystadt Report – Should IFRS standards be more European?
05/02/2014 2014/134 Lletter to IFRS IC on a definition of investment related services Letter PDF
115.8 KB
05/02/2014 2013/136 Letter to IFRS IC on Accounting for term-structured repo transactions Letter PDF
122.83 KB
05/02/2014 2013/135 Letter to IFRS IC on the distinction between a change in an accounting policy and a change in an accounting estimate Letter PDF
123.03 KB
13/02/2014 2014/175 ESMA Guidelines on Alternative Performance Measures , Consultation Paper PDF
319.12 KB

Reasons for publication In October 2005, the Committee of European Securities Regulators (CESR), ESMA’s predecessor body, published a Recommendation on Alternative Performance Measures (“CESR Recommendation” CESR/05-178b). The CESR Recommendation was issued mainly in order to reinforce the objectives of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. Given the CESR Recommendation has now been in force for more than 8 years, ESMA has decided to review it with the objective of strengthening the principles contained in it. ESMA now plans to re-issue the principles as ESMA [draft] guidelines thus ensuring that issuers and NCAs will make every effort to com-ply with them. Contents ESMA is issuing this Consultation Paper (CP) to inform market participants about the background to its decision to revise the CESR Recommendation and seek their views on such revision. Section II “Introduction” indicates the reasons for which ESMA believes that these [draft] guidelines on APMs should be issued. Section III “Scope and purpose of the [draft] guidelines” indicates when the [draft] guidelines apply and how these [draft] guidelines interact with financial statements. Section IV “Compliance and reporting obligations” describes how issuers and NCAs should comply with the [draft] guidelines. Section V “[Draft] Guidelines on APMs (Background)” describes the rationale followed in preparing the [draft] guidelines and explanations on the principles provided, which are included in full in Annex III. ESMA would appreciate any comments and answers from stakeholders on the questions contained in the consultation paper. For your convenience, the questions are summarised in annex II. Next steps ESMA will consider the feedback it receives to this consultation in 2014 and expects to publish final guide-lines in the fourth quarter of 2014.

20/02/2014 2014/185 Letter to Hans Hoogervorst regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Letter PDF
194.17 KB
20/02/2014 2014/186 Letter to Françoise Flores (EFRAG) regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Letter PDF
186.09 KB
14/03/2014 2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
238.31 KB
14/03/2014 2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
147.07 KB
21/03/2014 2014/300 Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive , Consultation Paper PDF
883.94 KB
The European Securities and Markets Authority (ESMA) has launched a consultation on draft Regulatory Technical Standards (RTS) under the revised Transparency Directive relating to the notification of major shareholdings and the indicative list of financial instruments subject to notification requirements. The consultation runs until 30 May 2014. The revised Transparency Directive 2013/50/EC (TD) was published in the Official Journal of the European Union on 6 November 2013 and entered into force on 27 November 2013. ESMA is required to submit certain draft Regulatory Technical Standards (RTSs) on major shareholdings (for details on each RTS, see the relevant section) to the European Commission (Commission or EC) by 27 November 2014. According to Articles 10 and 15 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council establishing ESMA (ESMA Regulation), ESMA must conduct a public consultation before submitting draft RTSs to the Commission. This Consultation Paper (CP) therefore seeks stakeholders’ views on proposals for such RTSs. The input from stakeholders will help ESMA finalise the draft RTSs. Respondents to this CP are encouraged to consider the costs and benefits that the draft RTSs would imply and provide the relevant data to support their arguments or proposals. The CP also seeks stakeholders’ views on the proposed content of an indicative list of financial instru-ments referenced to shares and with economic effect similar to holding shares and entitlements to acquire shares. To respond
23/04/2014 2014/426 Letter to the IFRS interpretations committee- IAS 1 Letter PDF
49.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 1 - Presentation of financial statements.