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ESMA Library

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

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208 documents
Date Reference Title Sections Type Main document Info
ESMA32-1016739655-2153 Letter to the IFRS on the management-defined performance measures - hypothetical income and expenses (IFRS 18) Financial reporting, Issuer disclosure Letter DOWNLOAD 205.67 KB
ESMA32-1016739655-1396 Letter to the IFRS Interpretation Committee on the Sale of FVOCI equity instruments when consideration differs from fair value (IFRS 9) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 182.49 KB
ESMA32-1016739655-1385 Letter to the IFRS Interpretation Committee on the Determination of residual value (IAS 16) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.69 KB
ESMA32-1255649229-543 Letter to EFRAG on the IASB’s request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 532.89 KB
ESMA32-1255649229-542 Letter to IASB on its request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 466.95 KB
ESMA32-846262651-5289 Letter to EFRAG on the consultation on its Exposure Draft on the revised European Sustainability Reporting Standards (ESRS) Issuer disclosure, Sustainable finance Letter DOWNLOAD 398.34 KB
ESMA32-644431002-533 Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.75 KB
Related documents Letter to IASB on the Exposure Draft Provisions – Targeted Improvements
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Translated versions
ESMA32-644431002-532 Letter to IASB on the Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 205.75 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements
Summary
Translated versions
ESMA32-644431002-525 Letter to IASB on the Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.45 KB
ESMA32-644431002-530 Letter to EFRAG on due process on the IASB’s Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 212.99 KB
ESMA32-483087481-397 Letter to EFRAG on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 375.21 KB
ESMA32-483087481-78 Letter to IASB on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 224.53 KB
ESMA32-1283113657-1168 Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 151.41 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
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Translated versions
ESMA32-1283113657-1167 Letter to IASB on the Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 133.26 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
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Translated versions
ESMA32-1283113657-1166 Letter to IFRS on the Classification of Cash Flows related to Variation Margin Calls on “Collateralised-to-Market” Contracts (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 136.91 KB
ESMA32-644431002-524 Letter to EFRAG on due process on the IASB’s Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 391.21 KB
Related documents Letter to IASB on the Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
Summary
Translated versions
ESMA32-644431002-523 Letter to IASB on the Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment Financial reporting, Issuer disclosure Letter DOWNLOAD 399.58 KB
Related documents Letter to EFRAG on due process on the IASB’s Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
Summary
Translated versions
ESMA32-193237008-8354 Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs Financial reporting, Issuer disclosure Letter DOWNLOAD 397.56 KB
ESMA32-992851010-1454 Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs Issuer disclosure, Sustainable finance Letter DOWNLOAD 150.21 KB
ESMA32-992851010-1469 Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance Financial reporting, Issuer disclosure, Sustainable finance Letter DOWNLOAD 88.43 KB