CESR has published enforcement decisions on impairment of available for sale equity and for sale of financial assets.
Publication of enforcement decisions will inform market participants about which accounting treatments EU National Enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by the standards or IFRIC interpretations. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the European Union.
CESR has published the following enforcement decisions:
· Decision ref.eecs/0809-01: impairment of available for sale equity instruments.
· Decision ref.eecs/0809-02: accounting policies for impairment for available for sale financial assets
· Decision ref.eecs/0809-03: impairment of available for sale financial assets
· Decision ref.eecs/0809-04: cash flow statements
· Decision ref.eecs/0809-05: classification and valuation of written puts on minority interests
· Decision ref.eecs/0809-06: disclosure of key management personnel compensation and related party transactions with key management
· decision ref.eecs/0809-07: contingent liabilities
· Decision ref.eecs/0809-08: disclosures regarding share capital
© CESR - Committee of European Securities Regulators
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