CESR summaries of IFRS enforcement decisions

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17 Dec 2009

The Committee of European Securities Regulators (CESR) has published its seventh 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 #7 of CESR's extracts:
  • Restructuring of financial obligations
  • Classification of a loan
  • Presentation of financial instruments
  • Classification of cash and cash equivalents
  • Revenue recognition
  • Customer loyalty programme
  • Segmental reporting
  • Provisions and contingent liabilities
  • Correction of an error
  • Half-yearly consolidated cash flow statement
  • Related party disclosures
  • Provisional purchase price allocation of a business combination
  • Purchase price allocation of a business acquisition
  • Business combination under common control
  • Identification of the acquirer in a business combination
  • Collective assessment for impairment of loans
Click to download this and earlier decision summaries:


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