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29 April 2008

CESR warns about inconsistent application on IFRIC D 24 on Customer Contributions




In a letter to the chair of EFRAG Stig Enevoldsen CESR complains that the exposure draft is not clear enough with regards to the underlying economic transactions. “There is a risk that this IFRIC will not result in consistent application of the issue that the IFRIC is supposed to clarify”, CESR states. “A suggestion could be that IFRIC adds some illustrative examples as to how the interpretation is expected to be interpreted and applied in practice.”

 

Letter



© CESR - Committee of European Securities Regulators


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