ESMA publishes 28th Extract from Enforcement Decisions database
ESMA publishes 28th Extract from Enforcement Decisions database
The European Securities and Markets Authority (ESMA) has published the 28th extract from European Enforcers Coordination Sessions (EECS) enforcement decisions. The report is published with the aim of strengthening supervisory convergence and providing issuers and users of financial statements with relevant information on the appropriate application of the IFRSs.
The report includes decisions taken by national enforcers in the period from June 2022 to July 2023.
Topics covered by the enforcement decisions include:
The report includes decisions taken by national enforcers in the period from June 2022 to July 2023.
Topics covered by the enforcement decisions include:
- Earn-out payments related to business combinations
- Classification of a put-option liability related to a business combination
- Recognition and measurement of distribution rights
- Loss of control
- Assessment of control
- Principal vs. agent
- Own-use exemption
- Hedge accounting disclosures
- Disclosures related to leases