Skip to main content
Home
  • About ESMA
    • Governance Structure
      • Board of Supervisors
      • Management Board
      • Senior Management
      • Joint Committee
      • CCP Supervisory Committee
      • CCP Resolution Committee
      • Joint Monitoring Mechanism
      • Standing Committees
      • SMSG
      • Board of Appeal
      • Ethics and Conflicts of interest
    • Internal Organisation
      • Strategy and Work Programme
      • Working Methods
      • Diversity, Equity and Inclusion
    • International Cooperation
    • Legal Notice and Data Protection
    • Transparency and Access to Documents
    • Agenda
    • Careers
    • Procurement Opportunities
  • ESMA's Activities
    • Investors and Issuers
      • Benchmark Administrators
      • Credit Rating Agencies
      • ESG Rating Providers
      • External Reviewers of European Green Bonds
      • Fund Management
      • Issuer Disclosure
      • Investment Services and Crowdfunding
    • Markets and Infrastructure
      • Central Counterparties
      • Data Reporting Services Providers
      • Trading
      • Consolidated Tape Providers
      • Post-trading
      • Shortening the settlement cycle to T+1 in the EU
      • Market Integrity
      • Short Selling
      • Central Securities Depositories
      • Securitisation
      • Trade Repositories
    • Risk Analysis
      • Risk Monitoring
      • Topical Analysis
      • Interactive Dashboards
    • Sustainable Finance
      • Climate benchmarks and ESG disclosure
      • CRAs and Sustainability
      • Investment Services and Fund Management
      • Sustainability Reporting
    • Digital Finance and Innovation
      • Digital Operational Resilience Act (DORA)
      • DLT Pilot Regime
      • Markets in Crypto-Assets Regulation (MiCA)
    • Supervision and Convergence
      • Registration with ESMA
      • Investigations and Inspections
      • Supervisory Convergence Tools
      • Sanctions and Enforcement
      • Enforcement Convergence Initiatives
      • Breach of Union Law
    • New supervisory and oversight mandates
    • Data
      • Data Reporting
      • Databases and Registers
      • Data Quality and Use
      • Statistical Information
    • Listing Act
  • News & Publications
    • News
    • Documents
    • Speeches
    • Newsletter
    • Interactive Single Rulebook
    • Guidelines, Recommendations and Technical Standards
    • Peer Reviews
    • Risk Monitoring and Analysis
    • Questions and Answers
  • Investor Corner
    • Is the firm regulated?
    • Get ready to invest
    • Frauds and Scams related to ESMA Logo and ID
    • Publications for Investors
    • Product Intervention
    • Make a complaint
    • Cost of Investment Products
  • Interact With ESMA
    • Media Corner
    • Speaking Requests
    • Stakeholder Engagement
      • Stakeholder Relations
    • Consultations
    • Events
    • Whistleblowers
  • Contact & Help
    • Contact Information
    • FAQs
    • Glossary

Breadcrumb

  1. Home
  2. Letter To IASB Regarding Its Discussion Paper On Principles of Disclosure

Letter to IASB regarding its Discussion Paper on Principles of Disclosure

Reference
ESMA32-61-189
Section
Audit
Type
Letter
Main Document
Letter to IASB regarding its Discussion Paper on Principles of Disclosure
 (EN)
Style
ESMA document
Home
ESMA is an authority of the European Union Home
  • Careers
  • ESMA Documents
  • Contact & Help
  • Media Corner
  • Cookie Policy
  • Data Protection
Social Media