CESR summaries of IFRS enforcement decisions
17 Dec 2009
The Committee of European Securities Regulators (CESR) has published its seventh batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information.
From time to time, CESR publishes extracts of selected decisions as a source of information to foster appropriate and consistent application of IFRSs in the EU. Topics covered in batch #7 of CESR's extracts:
- Restructuring of financial obligations
- Classification of a loan
- Presentation of financial instruments
- Classification of cash and cash equivalents
- Revenue recognition
- Customer loyalty programme
- Segmental reporting
- Provisions and contingent liabilities
- Correction of an error
- Half-yearly consolidated cash flow statement
- Related party disclosures
- Provisional purchase price allocation of a business combination
- Purchase price allocation of a business acquisition
- Business combination under common control
- Identification of the acquirer in a business combination
- Collective assessment for impairment of loans
- Batch #7 of IFRS Decisions (PDF 278k) December 2009
- Batch #6 of IFRS Decisions (PDF 247k) August 2009
- Batch #5 of IFRS Decisions (PDF 221k) March 2009
- Batch #4 of IFRS Decisions (PDF 216k) December 2008
- Batch #3 of IFRS Decisions (PDF 173k) May 2008
- Batch #2 of IFRS Decisions (PDF 175k) December 2007
- Batch #1 of IFRS Decisions (PDF 49k) April 2007