ENFORCEMENT PRIORITIES

摘要

The European Securities and Markets Authority (ESMA) has identified four priority areas for the regulation of 2012 IFRS financial statements: 1. financial assets; 2. impairment of non-financial assets; 3. defined benefit obligations; and 4. provisions (IAS 37). While other priorities have been established by national regulators, these four topics have featured strongly in pronouncements from all financial statement regulators in recent years.