ESMA Library

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

109 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB
2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.96 KB
2016/282 CL to the IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.37 KB
2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 53.25 KB
2016/280 CL to the IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 52.52 KB
2016/279 CL to EFRAG SPS Cash flow issues Audit Letter DOWNLOAD 52.99 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB
2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Audit Letter DOWNLOAD 43.93 KB
2016/92 Comment letter to the IFRS IC TAD on IAS 20 Audit Letter DOWNLOAD 42.71 KB
2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Audit Letter DOWNLOAD 29.47 KB
2016/36 ESMA CL to the Draft Interpretation Foreign Currency Audit Letter DOWNLOAD 29.3 KB
2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Audit Letter DOWNLOAD 30.28 KB
2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Audit Letter DOWNLOAD 30.35 KB
2015/1742 Comment letter to the IFRS IC on TAD relating to IFRS 5 Audit Letter DOWNLOAD 40.22 KB
2015/1741 ESMA CL to EFRAG on IASB Agenda consultation Audit Letter DOWNLOAD 792.08 KB