List of decisions published in the Extracts from the EECS's Database of Enforcement (updated January 2017)
Date: 5 January 2017 ESMA32-63-213
Number | Package Number | Decision referen | Financial year-end | Name of the Decision | Standard involved |
1 | 1 | 0407-01 | 31-Dec-05 | Identification of the acquirer in a business combination | IFRS 3 |
2 | 1 | 0407-02 | 31-Dec-05 | Control of a subsidiary when the holding is passive | IAS 27 |
3 | 1 | 0407-03 | 31-Dec-05 | Capitalisation of borrowing costs relating to a construction pending approval | IAS 23 |
4 | 1 | 0407-04 | 31-Dec-05 | Restructuring plans | IAS 37 |
5 | 1 | 0407-05 | 30-Jun-05 | Carrying value of a trade receivable | IAS 39 |
6 | 1 | 0407-06 | 31-Dec-05 | Individual assessment of impairment of loans | IAS 39 |
7 | 1 | 0407-07 | 31-Dec-05 | Individual assessment of impairment of loans | IAS 39 |
8 | 1 | 0407-08 | 31-Dec-05 | Individual assessment of impairment of loans | IAS 39 |
9 | 1 | 0407-09 | 31-Dec-05 | Individual assessment of impairment of loans | IAS 39 |
10 | 1 | 0407-10 | 31-Dec-05 | Individual assessment of impairment of loans | IAS 39 |
11 | 1 | 0407-11 | 31-Dec-05 | Accounting for biological assets | IAS 41 |
12 | 1 | 0407-12 | 30-Jun-05 | Business combination | IFRS 3 |
13 | 1 | 0407-13 | 30-Jun-05 | Recognition of costs related to an acquisition and an issue of equity instruments | IFRS 3, IAS 32 |
14 | 1 | 0407-14 | 31-Dec-05 | Forward purchases and sales of non-financial assets to be settled through physical delivery | IAS 2, IAS 39 |
15 | 1 | 0407-15 | 31-Dec-05 | Redenomination of a foreign currency loan | IAS 21 |
16 | 1 | 0407-16 | 31-Dec-05 | Accounting treatment of a written puttable instrument on a minority interest | IAS 32 |
17 | 2 | 1207-01 | 31-Dec-05 | Amortisation of intangible assets with finite useful lives included in goodwill | IFRS 1, IAS 36, IAS 38 |
18 | 2 | 1207-02 | 31-Dec-05 | Excise tax on fuel | IAS 1, IAS 2, IAS 18 |
19 | 2 | 1207-03 | 31-Dec-05 | Recognition of negative goodwill | IFRS 3 |
20 | 2 | 1207-04 | 30-Jun-05 | Deferred tax asset | IAS 12 |
21 | 2 | 1207-05 | 31-Jan-05 | Valuation of offshore rigs at the transition date | IFRS 1, IAS 36, IAS 38 |
22 | 2 | 1207-06 | 30-Sep-05 | Use of the Fair Value option | IAS 39 |
23 | 2 | 1207-07 | 31-Dec-06 | Segment reporting | IAS 14 |
24 | 2 | 1207-08 | 31-Dec-05 | Method of amortising intangible assets | IAS 38 |
25 | 2 | 1207-09 | 31-Dec-06 | Change in accounting for employee benefits | IAS 19 |
Number | Package Number | Decision referen | Financial year-end | Name of the Decision | Standard involved |
26 | 2 | 1207-10 | 31-Dec-05 | Identification of the acquirer in a business combination | IFRS 3 |
27 | 2 | 1207-11 | 30-Sep-05 | Real estate projects | IAS 11 |
28 | 3 | 0508-01 | 31-Dec-05 | Consolidation of subsidiary | 27 |
29 | 3 | 0508-02 | 31-Dec-07 | Step acquisition | IFRS 3 |
30 | 3 | 0508-03 | 31-Dec-06 | Consolidation of special purpose entities | SIC 12 |
31 | 3 | 0508-04 | 31-Dec-07 | Application of the pooling of interest method in a business combination under common control | IFRS 3 |
32 | 3 | 0508-05 | 31-Dec-07 | Identification of the acquirer in a business combination | IFRS 3 |
33 | 3 | 0508-06 | 31-Dec-06 | Partial reimbursement and modifications of the term of the contract of a borrowing | IAS 39 |
34 | 3 | 0508-07 | 31-Dec-05 | Impairment of an investment | IAS 28, IAS 36 |
35 | 3 | 0508-08 | 31-Dec-06 | Disclosure of the effect of discontinued operations | IFRS 5 |
36 | 3 | 0508-09 | 31-Dec-06 | Definition of key management personnel | IAS 24 |
37 | 3 | 0508-10 | 31-Dec-06 | Internally generated intangible assets | IAS 38 |
38 | 3 | 0508-11 | 31-Dec-06 | Allocation of the costs of an acquisition | IFRS 3, IAS 38 |
39 | 3 | 0508-12 | 31-Dec-05 | Scope of IAS 11 | IAS 11 |
40 | 3 | 0508-13 | 31-Dec-05 | Barter transaction | IAS 18, SIC 31 |
41 | 3 | 0508-14 | n/a | Half-yearly Financial Statements | IAS 19 |
42 | 4 | 1208-01 | 31-Oct-07 | Merger | IFRS 3 |
43 | 4 | 1208-02 | 30-Mar-07 | Control of a subsidiary | IAS 27 |
44 | 4 | 1208-03 | 31-Dec-05 | Significant Influence | IAS 28 |
45 | 4 | 1208-04 | 31-Dec-05 | Significant Influence | IAS 28 |
46 | 4 | 1208-05 | 31-Dec-07 | Disclosure on risks in the management report | IFRS 7 |
47 | 4 | 1208-06 | 31-Dec-05 | Recognition of intangible assets | IAS 38 |
48 | 4 | 1208-07 | 31-Dec-05 | Indefinite useful life | IAS 38 |
49 | 4 | 1208-08 | 31-Dec-07 | Classification of financial instruments | IAS 32 |
50 | 4 | 1208-09 | 31-Jan-07 | Classification of financial instruments | IAS 32 |
51 | 4 | 1208-10 | 31-Dec-06 | Deferred tax asset | IAS 12 |
52 | 4 | 1208-11 | 30-Jun-07 | Classification of inventories | IAS 1 |
53 | 4 | 1208-12 | 31-Dec-06 | Post Retirement Benefit | IAS 19 |
54 | 4 | 1208-13 | n/a | Presentation of half-yearly financial statements | IAS 34 |
55 | 4 | 1208-14 | n/a | Presentation of half-yearly financial statements | IAS 34, IFRS 3 |
56 | 4 | 1208-15 | 31-Dec-07 | Presentation of comparative information in interim financial statements | IAS 1, IAS 8, IAS 34 |
57 | 5 | 0209-01 | 31-Mar-09 | Reclassification | IAS 39 |
58 | 5 | 0209-02 | 31-Dec-06 | Share based payment | IFRS 2 |
59 | 5 | 0209-03 | 31-Dec-07 | Capital, Control | IFRS 5, IAS 8 |
Number | Package Number | Decision referen | Financial year-end | Name of the Decision | Standard involved |
60 | 5 | 0209-04 | 31-Dec-08 | Control | IAS 27 |
61 | 5 | 0209-05 | 31-Dec-08 | Business Combinations, reverse acquisitions | IFRS 3 |
62 | 5 | 0209-06 | 30-Jun-07 | Equity instruments | IAS 32 |
63 | 5 | 0209-10 | 30-Jun-07 | Equity instruments, preference shares | IAS 32 |
64 | 6 | 0809-01 | 31-Dec-07 | Impairment of available for sale equity instruments | IAS 39 |
65 | 6 | 0809-02 | 31-Dec-07 | Accounting policies for impairment for available for sale financial assets | IAS 39 |
66 | 6 | 0809-03 | 31-Dec-08 | Impairment of available for sale financial assets | IAS 39 |
67 | 6 | 0809-04 | 31-Dec-06 | Cash Flow Statements | IAS 7 |
68 | 6 | 0809-05 | 31-Dec-07 | Classification and valuation of written puts on minority interests | IAS 32, IAS 39 |
69 | 6 | 0809-06 | 31-Dec-07 | Disclosure of key management personnel compensation and related party transactions with key management | IAS 24 |
70 | 6 | 0809-07 | 31-Dec-07 | Contingent liabilities | IAS 37 |
71 | 6 | 0809-08 | 31-Mar-08 | Disclosures regarding share capital | IAS 32 |
72 | 7 | 1209-01 | 30-Sep-08 | Restructuring of financial obligations | IAS 39 |
73 | 7 | 1209-02 | 31-Dec-08 | Classification of a loan | IAS 1 |
74 | 7 | 1209-03 | 31-Dec-07 | Presentation of financial instruments | IFRS 7 |
75 | 7 | 1209-04 | 31-Mar-08 | Classification of cash and cash equivalents | IAS 7 |
76 | 7 | 1209-05 | 31-Dec-07 | Revenue recognition | IAS 18 |
77 | 7 | 1209-06 | 31-Mar-09 | Customer loyalty programme | IFRIC 13 |
78 | 7 | 1209-07 | 30-Jun-08 | Segmental reporting | IFRS 8 |
79 | 7 | 1209-08 | 31-Dec-07 | Provisions and contingent liabilities | IAS 37 |
80 | 7 | 1209-09 | 31-Dec-07 | Correction of an error | IAS 8 |
81 | 7 | 1209-10 | 30-Apr-08 | Half-yearly consolidated cash flow statement | IAS 34 |
82 | 7 | 1209-11 | 31-Dec-07 | Related party disclosures | IAS 24 |
83 | 7 | 1209-12 | 31-Dec-08 | Provisional purchase price allocation of a business combination | IFRS 3 |
84 | 7 | 1209-13 | 31-Dec-06 | Purchase price allocation of a business acquisition | IFRS 3 |
85 | 7 | 1209-14 | 31-Dec-08 | Business combination under common control | IAS 8 |
86 | 7 | 1209-15 | 31-Dec-08 | Identification of the acquirer in a business combination | IFRS 3 |
87 | 7 | 1209-16 | 31-Dec-09 | Identifying the acquirer in a business combination | IFRS 3 |
88 | 7 | 1209-17 | 31-Dec-07 | Collective assessment for impairment of loans | IAS 39 |
89 | 8 | 0610-01 | 31-Dec-08 | Fair value of financial instruments | IAS 39 |
90 | 8 | 0610-02 | 31-Dec-08 | Disclosure of financial instruments | IFRS 7, IAS 39 |
91 | 8 | 0610-03 | 30-Jun-08 | Classification of assets and liabilities | IAS 1 |
92 | 8 | 0610-04 | 31-Dec-07 | Impairment testing of intangible assets | IAS 36 |
93 | 8 | 0610-05 | 31-Jan-08 | Impairment of intangible assets | IAS 36 |
94 | 8 | 0610-06 | 30-Jun-08 | Intangible assets | IAS 38 |
Number | Package Number | Decision referen | Financial year-end | Name of the Decision | Standard involved |
95 | 8 | 0610-07 | 31-Dec-09 | Revenue recognition | IAS 18 |
96 | 8 | 0610-08 | 31-Dec-08 | Impairment of trade receivables | IAS 39 |
97 | 8 | 0610-09 | 31-Dec-08 | Disclosure of financial instruments - liquidity risk | IFRS 7 |
98 | 8 | 0610-10 | 31-Dec-06 | Earnings per share | IAS 33 |
99 | 8 | 0610-11 | 31-Dec-08 | Related party disclosures | IAS 24 |
100 | 8 | 0610-12 | 31-Dec-08 | Presentation of the income statement | IAS 1 |
101 | 8 | 0610-13 | 31-Dec-08 | Impairment of assets | IAS 36 |
102 | 9 | 0910-01 | 31-Dec-08 | Classification of financial liabilities | IAS 5 |
103 | 9 | 0910-02 | 30-Nov-09 | Financial instruments - Hedge accounting | IAS 39 |
104 | 9 | 0910-03 | 31-Dec-08 | Revenue recognition | IAS 18 |
105 | 9 | 0910-04 | 31-Dec-08 | Revenue recognition | IAS 38 |
106 | 9 | 0910-05 | 31-Dec-08 | Impairment of non-financial assets | IAS 36 |
107 | 9 | 0910-06 | 31-Dec-08 | Consolidation | IAS 27 |
108 | 9 | 0910-07 | 30-Sep-08 | Share-based payment | IFRS 2 |
109 | 9 | 0910-08 | 31-Dec-08 | Financial instruments - disclosure | IFRS 7 |
110 | 9 | 0910-09 | 31-Dec-08 | Impairment of non-financial assets disclosure | IAS 36 |
111 | 10 | 0111-01 | 31-Dec-09 | Classification of financial liabilities | IAS 1 |
112 | 10 | 0111-02 | 31-Dec-08 | Classification of financial liabilities | IAS 1 |
113 | 10 | 0111-03 | 31-Dec-09 | Classification of financial liabilities | IAS 1 |
114 | 10 | 0111-04 | 31-Dec-08 | Government grants | IAS 18, IAS 20 |
115 | 10 | 0111-05 | 30-Jun-09 | Presentation of financial instruments | IAS 32, IAS 39 |
116 | 10 | 0111-06 | 31-Dec-08 | Income Tax | IAS 1, IAS 8, IAS 12 |
117 | 10 | 0111-07 | 31-Dec-08 | Classification in the cash flow statement | IAS 7, IAS 21 |
118 | 10 | 0111-08 | 31-Dec-08 | Intangible assets | IAS 38 |
119 | 10 | 0111-09 | 31-Dec-08 | Share-based payment | IFRS 2 |
120 | 11 | 0211-01 | 31-Dec-09 | Determination of fair value less costs to sell | IFRS 5 |
121 | 11 | 0211-02 | 31-Dec-09 | Classification of subsidiary held for sale | IFRS 5 |
122 | 11 | 0211-03 | 31-Dec-09 | Impairment of financial assets | IAS 39 |
123 | 11 | 0211-04 | 31-Mar-10 | Aggregation of operating segments | IFRS 8 |
124 | 11 | 0211-05 | 31-Dec-10 | Distribution of non-cash assets to shareholders | IAS 39 |
125 | 11 | 0211-06 | 31-Dec-10 | Investment properties | IAS 40 |
126 | 11 | 0211-07 | 31-Dec-09 | Disclosure on financial instruments | IFRS 7, IAS 1 |
127 | 11 | 0211-08 | 31-Dec-09 | Presentation of fair value changes in the Profit and Loss account | IAS 1 |
128 | 11 | 0211-09 | 31-Dec-08 | Financial instruments - Disclosure | IFRS 7 |
129 | 12 | 0112-01 | 31-Dec-09 | Capitalisation of intangible assets | IAS 38 |
130 | 12 | 0112-02 | 31-Dec-10 | Control over a subsidiary | IAS 27 |
European Union published this content on 05 January 2017 and is solely responsible for the information contained herein.
Distributed by Public, unedited and unaltered, on 05 January 2017 21:07:07 UTC.
Original documenthttps://www.esma.europa.eu/file/21085/download?token=s2fok8G8
Public permalinkhttp://www.publicnow.com/view/A204A2924729974F4C1B864C56B75AC248E344C5