ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
08/12/2014 2014/1452 Letter to the EFRAG DCL on IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
87.2 KB
08/12/2014 2014/1450 Letter to the EFRAG DCL on IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.94 KB
05/06/2015 2015/913 Letter to the EFRAG on IASB’s Proposed Amendments to IAS 1 Letter PDF
30.16 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
30/01/2013 2013/104 Letter to the EFRAG- IFRS Foundation Proposal to Establish an Accounting Standards Advisory Forum Letter PDF
189.38 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
29/08/2011 2011/276 Letter to the EFRAG- regarding its Discussion Paper "Considering the Effects of Accounting Standards" Letter PDF
155.41 KB
12/01/2015 2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.54 KB
08/12/2014 2014/1451 Letter to the IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Letter PDF
83.88 KB
08/12/2014 2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Letter PDF
62.9 KB
05/06/2015 2015/912 Letter to the IASB on IASB’s Proposed Amendments to IAS 1 Letter PDF
29.93 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 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
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
12/04/2013 2013/451 Letter to the IASB regarding Clarification Acceptable Methods of Depreciation and Amortisation Letter PDF
61.03 KB
05/04/2013 2013/298 Letter to the IASB regarding Equity Method- Share of Other Net Assets Changes Letter PDF
84.54 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 2013/300 Letter to the IASB regarding Exposure Draft Recoverable Amount Disclosures for Non-Financial Assets Letter PDF
47.07 KB