The European Securities and Markets Authority issues summary of IFRS decisions
Aug 16, 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
- Batch #11 of IFRS Decisions (PDF 330k) August 2011
- Batch #10 of IFRS Decisions (PDF 362k) March 2011
- Batch #9 of IFRS Decisions (PDF 137k) October 2010
- Batch #8 of IFRS Decisions (PDF 162k) July 2010
- 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
- IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
- IFRS 7 — Financial Instruments: Disclosures
- IFRS 8 — Operating Segments
- IAS 1 — Presentation of Financial Statements
- IAS 39 — Financial Instruments: Recognition and Measurement
- IAS 40 — Investment Property
- IFRIC 17 — Distributions of Non-cash Assets to Owners
