ESMA publishes 24th extract from its EECS database
02 April 2020
ESMA has released eight decisions taken by European enforcers in the period between May 2018 and October 2019. The issues cover the following topics:
- Identification of performance obligations;
- Liquidity risk of notes with early redemption option;
- Deferred tax assets related to a change in accounting policy due to the initial application of IFRS 9;
- Assessment of de-facto control;
- Disaggregation of revenue;
- Presentation of condensed interim income statement;
- Accounting for a framework agreement; and
- Identifying components in lease contracts.
The report may be accessed here.