CESR publishes summaries of IFRS enforcement decisions

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18 Dec 2007

The Committee of European Securities Regulators (CESR) has published its second 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 #2 of CESR's extracts:

  • Amortisation of intangible assets with finite lives included in goodwill
  • Excise tax on fuel
  • Recognition of negative goodwill
  • Deferred tax asset
  • Valuation of offshore rigs at the transition date
  • Use of the fair value option
  • Segment reporting
  • Method of amortising intangible assets
  • Change in accounting for employee benefits
  • Identification of the acquirer in a business combination
  • Real estate projects

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