CESR summaries of IFRS enforcement decisions

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13 Jul, 2010

The Committee of European Securities Regulators (CESR) has published its eighth 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 #8 of CESR's extracts:
  • Fair value of financial instruments
  • Disclosure of financial instruments
  • Classification of assets and liabilities
  • Impairment testing of intangible assets
  • Impairment of intangible assets
  • Intangible assets
  • Revenue recognition
  • Impairment of trade receivables
  • Disclosure of financial instruments - liquidity risk
  • Earnings per share
  • Related party disclosures
  • Presentation of the income statement
  • Impairment of assets
Click to download this and earlier decision summaries:

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