ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/05/2020 ESMA32-61-405 Letter to IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Corporate Disclosure Letter PDF
155.72 KB
26/05/2020 ESMA32-61-406 Letter to EFRAG- IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Corporate Disclosure Letter PDF
161.82 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Corporate Disclosure, IAS Regulation Letter PDF
226.02 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Corporate Disclosure, IAS Regulation Letter PDF
160.79 KB
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Corporate Disclosure, IAS Regulation Letter PDF
233.89 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment Corporate Disclosure, IAS Regulation Letter PDF
227.89 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.42 KB
04/01/2022 ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Corporate Disclosure, IFRS Supervisory Convergence Letter PDF
255.94 KB
04/01/2022 ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Corporate Disclosure, IFRS Supervisory Convergence Letter PDF
256.38 KB
14/03/2022 ESMA32-61-491 CL to IASB on ED IASB’s Exposure Draft Non-current Liabilities with Covenants Corporate Disclosure Letter PDF
263.26 KB
14/03/2022 ESMA32-61-492 EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants Corporate Disclosure Letter PDF
264.2 KB
14/03/2022 ESMA32-61-493 IASB’s Exposure Draft Supplier Finance Arrangements Corporate Disclosure Letter PDF
163.06 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Corporate Disclosure Letter PDF
361.8 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 Corporate Disclosure, IAS Regulation Letter PDF
130.07 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
91.23 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
137.16 KB
05/09/2018 ESMA70-151-1651 Annex 1 Letter from European Commission on SFTR draft RTS Securities Financing Transactions Letter PDF
159.5 KB
05/09/2018 ESMA70-151-1719 Letter to VP Dombrovskis on opinion on SFTR Securities Financing Transactions Letter PDF
213.13 KB
esma70-151-1651_esmas_opinion_on_ec_amendments_of_sftr.pdf
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 Corporate Disclosure Letter PDF
44.65 KB

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