Global

Details

  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 1/30/2013

Regulators focus on goodwill impairment disclosures (2013/01) 

On 21 January 2013, the European Securities and Markets Authority (ESMA) issued a report European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements. The report is based on ESMA’s review of the accounting and disclosure practices of 235 European listed companies.
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