ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. 
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
05/06/2014 2014/602 Letter to the IFRS Interpretations Committee- IAS 12 Letter PDF
114.07 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
17/06/2014 2014/645 Letter to the IASB- IFRS 3 Business Combinations Letter PDF
149.08 KB
This letter deals with the IASB’s request for information on the post-implementation review: IFRS 3 Business Combinations.
25/06/2014 2014/688 Letter to EFRAG- The role of the business model in financial statements- Research Paper Letter PDF
192.41 KB
29/06/2015 2015/1011 Letter IASB- Deferral of the effective date IFRS 15 Letter PDF
35.63 KB
29/06/2015 2015/1012 EFRAG deferral letter of effective date of IFRS 15 Letter PDF
36.32 KB
29/06/2015 2015/1056 ESMA's response to EFRAG Draft Endorsement Advice on IFRS 9 Letter PDF
128.72 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References , Letter PDF
402.66 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
20/11/2015 2015/1739 ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF , Letter PDF
192.32 KB
12/01/2015 2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.54 KB
12/01/2015 2015/25 Letter to EFRAG on the IASB's DP Reporting the Financial Effects of Rate Regulation Letter PDF
141.57 KB
09/02/2015 2015/260 Letter to IASB ED Amendments to IFRS 2 Letter PDF
59.8 KB
09/02/2015 2015/261 Letter to EFRAG on IASB ED Amendments to IFRS 2 Letter PDF
69.37 KB
16/01/2015 2015/60 Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements Letter PDF
43.36 KB
07/04/2015 2015/666 ESMA's comment letter regarding the IASB’s Exposure Draft Disclosure Initiative Letter PDF
241 KB