ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
11/04/2013 2013/456 Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Letter PDF
105.79 KB
05/04/2013 2013/442 Letter to EFRAG regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
279.78 KB
05/04/2013 2013/441 Letter to the IASB regarding Exposure Draft Classification and Measurement- Limited Amendements to IFRS9 Letter PDF
278.39 KB
05/04/2013 2013/301 Letter to EFRAG regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
46.5 KB
05/04/2013 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
47.07 KB
05/04/2013 2013/299 Letter to EFRAG regarding Equity Method- Share of Other Net Asset Changes Letter PDF
87.76 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 KB
04/04/2013 2013/436 Letter to the EFRAG regarding IASB's exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
159.9 KB
04/04/2013 2013/435 Letter to the IASB regarding its exposure draft- Novation of derivatives and continuation of hedge accounting Letter PDF
150.97 KB
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
15/02/2013 2013/211 Comment letter to the EFRAG regarding IASBs exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
64.25 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
130.73 KB
11/02/2013 2013/190 Letter to the EFRAG- on the DP: Towards a Disclosure Framework for the Notes Letter PDF
493.55 KB
30/01/2013 2013/104 Letter to the EFRAG- IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
189.38 KB
30/01/2013 2013/103 Letter to the IFRS Foundation- Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
188.25 KB
09/01/2013 2012/878 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Letter PDF
36.15 KB
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 KB
11/12/2012 2012/780 Comment letter to the EFRAG regarding its call for evidence on experiences with IFRS 8 operating segments Letter PDF
476.75 KB
11/12/2012 2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Letter PDF
430.35 KB
20/11/2012 2012/674 Letter to EFRAG- IASB and IFRS Interpretations Committee Due Process Handbook Letter PDF
65.36 KB