ESMA publishes 30th enforcement decisions report
ESMA publishes 30th enforcement decisions report
The European Securities and Markets Authority (ESMA) has published the 30th Extract from its confidential database of enforcement decisions taken by European enforcers.
Topics covered in the 30th Extract of the enforcement decisions report include:
Topics covered in the 30th Extract of the enforcement decisions report include:
- Impairment tests of goodwill
- Cash flows projections and the useful life on assets
- Recognition of deferred tax assets on tax losses
- Related party disclosures of parent company
- Assessment as to whether a transaction qualifies as a business combination
- Power-purchase agreements and categorisation of fair value inputs
- Revenue from contracts with customers: Principal vs. agent
- Control considering Substantive rights (call and put options)