31st extract from the FRWG (EECS)'s database of enforcement
The Neural Herald summary, AI-generated
Notice on the use of AI. In compliance with Article 50(4) of Regulation (EU) 2024/1689 on Artificial Intelligence (AI Act), we disclose that the summaries, explanations and translations published by The Neural Herald are generated with artificial intelligence and published without prior human review. The linked official documents belong to each body and were not generated by our AI. Our summaries may contain errors: always check the original document.
ESMA publishes seven decisions by national enforcers on the application of IFRS and of the guidelines on Alternative Performance Measures (APMs), to guide issuers and auditors on appropriate accounting treatments.
Key points
- IFRS cases: transfer of control in bill-and-hold arrangements, fair value of a stadium, climate-related disclosures, capitalisation of borrowing costs and deferred tax assets.
- Two decisions on the fair review principle for APMs.
Who is affected
Listed issuers applying IFRS, auditors and financial reporting enforcers.
Plain-language version
ESMA, the EU's stock market watchdog, has published seven real cases where national supervisors reviewed how listed companies presented their accounts. They cover when a sale can be counted, how to value a stadium and how to use company-made measures like 'adjusted profit' without misleading people. It is a guide to keep the accounts you read before investing reliable.
Read the original document →
Prompt for your AICopies a ready-to-paste prompt for ChatGPT, Claude or Gemini: it asks the model to read the official document and not to make anything up.
Summary produced with artificial intelligence from the official publication. It may contain errors: always check the original document.
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