10 November 2011: ESMA publishes ‘Review of European enforcers on the implementation of IFRS 8’
Posted by mostafa on 10 November, 2011
No comments yet
This item was filled under Accounting
The European Securities and Markets Authority (ESMA) has released a Report on its post-implementation review of IFRS 8 Operating Segments. The Report discusses the application of IFRS 8 requirements by European issuers, and explores the areas posing significant challenges to investors, preparers and/or enforcers. The Report also provides ESMA’s tentative recommendations to enhance the application of the standard.