Batch #13 of extracts from the ESMA database of IFRS decisions
Published on:
04 Apr 2013
The European Securities and Markets Authority (ESMA) has published the thirteenth batch of extracts from its confidential database of enforcement decisions taken by European national enforcers.
Topics covered in the latest batch of extracts, thirteenth in the series, include:
Standard | Topic |
---|---|
IAS 39 Financial Instruments: Recognition and Measurement |
Recognition of financial expense on financial liabilities measured at amortised cost
|
IAS 38 Intangible Assets |
Intangible assets with indefinite useful life
|
IFRIC 12 Service Concession Arrangements | Presentation of revenue and expenses related to service concession arrangements |
IAS 36 Impairment of Assets | Value in use calculation |
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and IAS 40 Investment Property | Assessment of materiality of an error |
IAS 24 Related Party Disclosures and IAS 34 Interim Financial Reporting | Related party disclosures in interim financial statements |
IFRS 3 Business Combinations |
Definition of a business
|
IFRS 7 Financial Instruments: Disclosures and IAS 39 Financial Instruments: Recognition and Measurement | Disclosures related to fair value of financial instruments |
IAS 36 Impairment of Assets | Discount rate in value in use calculation |
IAS 16 Property, Plant and Equipment |
Residual value of property
|
Download the full report below.
Related Topics
- IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 16 — Property, Plant and Equipment
- IAS 24 — Related Party Disclosures
- IAS 38 — Intangible Assets
- IAS 39 — Financial Instruments: Recognition and Measurement
- IAS 40 — Investment Property
- IFRS 3 — Business Combinations
- IFRS 7 — Financial Instruments: Disclosures
- IAS 34 — Interim Financial Reporting
- IAS 36 — Impairment of Assets
- IFRIC 12 — Service Concession Arrangements