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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|26/07/2012||2012/482||Review of Greek Government Bonds accounting practices||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF
This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.
|16/06/2014||2014/643||Review on the application of accounting requirements for business combinations in IFRS financial statements||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF
This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).
|16/08/2012||2012/525||Summary of responses on considerations of materiality in financial reporting||Corporate Disclosure, IFRS Supervisory Convergence||Final Report||PDF