CESR summaries of IFRS enforcement decisions

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25 Oct, 2010

The Committee of European Securities Regulators (CESR) has published its ninth 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 #9 of CESR's extracts:
  • Classification of financial liabilities
  • Financial instruments – Hedge accounting
  • Revenue recognition
  • Intangible assets
  • Impairment of non-financial assets
  • Consolidation
  • Share-based payment
  • Financial instruments – disclosures
  • Impairment of non-financial assets — disclosures
Click to download this and earlier decision summaries:

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