This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

CESR summaries of IFRS enforcement decisions

  • European Union (old) Image

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:

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.