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:


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

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