CESR publishes summaries of IFRS enforcement decisions

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29 Aug 2009

The Committee of European Securities Regulators (CESR) has published its sixth 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 #6 of CESR's extracts:
  • Impairment of Available-for-Sale Equity Instruments
  • Accounting Policies for Impairment of Available-for-Sale Financial Assets
  • Impairment of Available-for-Sale Financial Assets
  • Cash Flow Statements
  • Classification and Valuation of Written Puts on Minority Interests
  • Disclosure of Key Management Personnel Compensation and Related Party Transactions with Key Management
  • Contingent Liabilities
  • Disclosures Regarding Share Capital
Click to download this and earlier decision summaries:

 

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