CESR summaries of IFRS enforcement decisions
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
- Batch #9 of IFRS Decisions (PDF 137k) October 2010
- Batch #8 of IFRS Decisions (PDF 162k) July 2010
- Batch #7 of IFRS Decisions (PDF 278k) December 2009
- Batch #6 of IFRS Decisions (PDF 247k) August 2009
- Batch #5 of IFRS Decisions (PDF 221k) March 2009
- Batch #4 of IFRS Decisions (PDF 216k) December 2008
- Batch #3 of IFRS Decisions (PDF 173k) May 2008
- Batch #2 of IFRS Decisions (PDF 175k) December 2007
- Batch #1 of IFRS Decisions (PDF 49k) April 2007