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ESMA Library

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

6491 documents
Date Reference Title Sort descending Sections Type Main document Info
2016/235 Comment letter on Taxonomy due process Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 84.24 KB
09-766 Comment letter on the consultation on the Adoption of International Standards on Auditing CESR Archive Letter DOWNLOAD 178.93 KB
10-1197 Comment letter on the IASB’s ED Presentation of Items of Other Comprehensive Income CESR Archive Letter DOWNLOAD 160.54 KB
2011/352 Comment letter to EFRAG - EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 36.28 KB
2011/356 Comment letter to EFRAG - EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Issuer disclosure Letter DOWNLOAD 67.23 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
2012/264 Comment letter to EFRAG on its discussion paper - Accounting for business combinations under common control Issuer disclosure Letter DOWNLOAD 213.06 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
09-10121 Comment letter to EFRAG’s draft comment letter on the IASB’s Exposure Draft Improvements to IFRS CESR Archive Letter DOWNLOAD 240.89 KB
2015/1749 Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 Audit Letter DOWNLOAD 75.85 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB