ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
192
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Corporate Disclosure X Credit Rating Agencies X Benchmarks X Innovation and Products X Guidelines and Technical standards X Q&A X Letter X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
16/11/2021 ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Benchmarks Letter PDF
186.69 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
24/01/2022 ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
211.67 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
01/04/2022 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures Corporate Disclosure, Corporate Information Q&A PDF
987.02 KB
23/05/2022 ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Corporate Disclosure, IFRS Supervisory Convergence Letter PDF
110.67 KB
23/06/2022 ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) Benchmarks, Supervisory convergence Q&A PDF
568.37 KB

Pages