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The European Securities and Markets Authority issues summary of IFRS decisions

16 Aug 2011

The European Securities and Markets Authority (ESMA) has published its eleventh batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information.

From time to time, the ESMA 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 #11 of ESMA's extracts:
  • Determination of fair value less costs to sell
  • Classification of subsidiary held for sale
  • Impairment of financial assets
  • Aggregation of operating segments
  • Distribution of non-cash assets to shareholders
  • Investment properties
  • Disclosure on financial instruments
  • Presentation of fair value changes in the profit and loss account
  • Financial instruments — Disclosure
Click to download this and earlier decision summaries: