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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
14/03/2011 2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Letter PDF
263.62 KB
25/02/2011 2011/70 ESMA comment letter to the IFRS foundation- Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
38.04 KB
25/02/2011 2011/71 ESMA comment letter to EFRSG- EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Letter PDF
40.39 KB
25/01/2011 2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
194.87 KB
25/01/2011 2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
195.83 KB
04/01/2011 10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis , Letter PDF
144.8 KB
04/01/2011 10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex , Letter PDF
159.33 KB
04/01/2011 10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex , Letter PDF
120.57 KB
04/01/2011 10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex , Letter PDF
87.69 KB
10/12/2010 10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and , Letter PDF
140.38 KB
26/10/2010 10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus , Letter PDF
156.61 KB

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