ESMA publishes 24th extract from its EECS database

Publication date: 07 Apr 2020

Detailed guidance

detailed guidance

ESMA has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to:

  • IFRS 15,'Revenue from contracts with customers', - Identification of performance obligation, Disaggregation of revenue, Accounting for a framework agreement,
  • IFRS 7, 'Financial instruments: Disclosure',- Liquidity risk of notes with early redemption option,
  • IFRS 9, 'Financial instruments',/ IAS 12, 'Income taxes', - Deferred tax assets (DTAs) related to a change of accounting policy due to first application of IFRS 9,
  • IFRS 10, 'Consolidated financial statements', - Assessment of de-facto control,
  • IAS 34, 'Interim financial reporting', - Presentation of condensed interim income statement, and,
  • IFRS 16, 'Leases' - Identifying components in lease contracts.
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