ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
21/03/2012 2012/203 ESMA comment letter to EFRAG on their endorsement advice on IFRS 10 – Consolidated Financial Statements Letter PDF
56.7 KB
19/03/2012 2012/181 ESMA comment letter to EFRAG regarding IASB's Exposure Draft- Revenue from Contracts with Customers Letter PDF
109.63 KB
19/03/2012 2012/180 ESMA comment letter to the IASB on the Exposure Draft- Revenue from Contracts with Customers Letter PDF
472.46 KB
01/03/2012 2012/138 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU , Letter PDF
94.68 KB
16/01/2012 2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Letter PDF
71.45 KB
16/01/2012 2012/18 ESMA comment letter to the IASB on its ED Investment Entities Letter PDF
314.73 KB
06/01/2012 2012/10 Interpretation of the Mineral Companies Recommendations for cement companies , Letter PDF
41.27 KB
Open letter regarding Interpretation of the Mineral Companies Recommendations for cement companies
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework , Letter PDF
496.17 KB
22/11/2011 2011/369 ESMA comment letter to the IASB- 2011 Agenda Consultation Letter PDF
3.77 MB
22/11/2011 2011/370 ESMA comment letter to EFRAG- EFRAG response to the IASB request for views on the 2011 Agenda Consultation Letter PDF
70.55 KB
28/10/2011 2011/356 Comment letter to EFRAG- EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Letter PDF
67.23 KB
28/10/2011 2011/351 Comment letter to IASB- ED Mandatory Effective Date IFRS 9 Letter PDF
100.68 KB
28/10/2011 2011/352 Comment letter to EFRAG- EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Letter PDF
36.28 KB
05/10/2011 2011/316 Comment letter to the IASB regarding its Exposure draft- Improvements to IFRS Letter PDF
124.5 KB
05/10/2011 2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft- Improvements to IFRS Letter PDF
112.71 KB
29/08/2011 2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Letter PDF
110.2 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
26/07/2011 2011/212 Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Letter PDF
590.11 KB
26/07/2011 2011/213 Letter to EFRAG- Regarding their draft comment letter to the IFRS Foundation Letter PDF
24.29 KB
24/05/2011 2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Letter PDF
369.66 KB