EMSA HIGHLIGHTS KEY AREAS FOR ASSESSMENT IN 2012 FINANCIAL STATEMENTS
October 1st, 2012
BY KEITH NUTHALL
THE EUROPEAN Securities and Markets Authority (EMSA) has released a series of hot accounting topics it wants companies and national accounting regulators to consider for IFRS-compliant financial statements covering 2012. A report notes "common financial reporting topics" it believes "are particularly significant for European listed companies considering the economic and market situation", and which should receive due attention. These issues include financial instruments subject to risk, sovereign debt, vulnerable financial ...
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