Date: 16 July 2019

ESMA32-63-365

List of decisions published in the Extracts from the EECS’s Database of Enforcement (updated July 2019)
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
1 1 0407-01 31-Dec-05 Identification of the acquirer in a business combination IFRS 3
2 1 0407-02 31-Dec-05 Control of a subsidiary when the holding is passive IAS 27
3 1 0407-03 31-Dec-05 Capitalisation of borrowing costs relating to a construction pending approval IAS 23
4 1 0407-04 31-Dec-05 Restructuring plans IAS 37
5 1 0407-05 30-Jun-05 Carrying value of a trade receivable IAS 39
6 1 0407-06 31-Dec-05 Individual assessment of impairment of loans IAS 39
7 1 0407-07 31-Dec-05 Individual assessment of impairment of loans IAS 39
8 1 0407-08 31-Dec-05 Individual assessment of impairment of loans IAS 39
9 1 0407-09 31-Dec-05 Individual assessment of impairment of loans IAS 39
10 1 0407-10 31-Dec-05 Individual assessment of impairment of loans IAS 39
11 1 0407-11 31-Dec-05 Accounting for biological assets IAS 41
12 1 0407-12 30-Jun-05 Business combination IFRS 3
Recognition of costs related to an acquisition and an issue of equity
13 1 0407-13 30-Jun-05 instruments IFRS 3, IAS 32
Forward purchases and sales of non-financial assets to be settled through
14 1 0407-14 31-Dec-05 physical delivery IAS 2, IAS 39
15 1 0407-15 31-Dec-05 Redenomination of a foreign currency loan IAS 21
16 1 0407-16 31-Dec-05 Accounting treatment of a written puttable instrument on a minority interest IAS 32

17 2 1207-01 31-Dec-05 Amortisation of intangible assets with finite useful lives included in goodwill IFRS 1, IAS 36, IAS 38
18 2 1207-02 31-Dec-05 Excise tax on fuel IAS 1, IAS 2, IAS 18
19 2 1207-03 31-Dec-05 Recognition of negative goodwill IFRS 3
20 2 1207-04 30-Jun-05 Deferred tax asset IAS 12
21 2 1207-05 31-Jan-05 Valuation of offshore rigs at the transition date IFRS 1, IAS 36, IAS 38
22 2 1207-06 30-Sep-05 Use of the Fair Value option IAS 39
23 2 1207-07 31-Dec-06 Segment reporting IAS 14
24 2 1207-08 31-Dec-05 Method of amortising intangible assets IAS 38
25 2 1207-09 31-Dec-06 Change in accounting for employee benefits IAS 19
26 2 1207-10 31-Dec-05 Identification of the acquirer in a business combination IFRS 3
27 2 1207-11 30-Sep-05 Real estate projects IAS 11
28 3 0508-01 31-Dec-05 Consolidation of subsidiary IFRS 1, IAS 1, IAS 8, IAS
29 3 0508-02 31-Dec-07 Step acquisition IFRS 3
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
30 3 0508-03 31-Dec-06 Consolidation of special purpose entities SIC 12
Application of the pooling of interest method in a business combination
31 3 0508-04 31-Dec-07 under common control IFRS 3
32 3 0508-05 31-Dec-07 Identification of the acquirer in a business combination IFRS 3
Partial reimbursement and modifications of the term of the contract of a
33 3 0508-06 31-Dec-06 borrowing IAS 39
34 3 0508-07 31-Dec-05 Impairment of an investment IAS 28, IAS 36
35 3 0508-08 31-Dec-06 Disclosure of the effect of discontinued operations IFRS 5
36 3 0508-09 31-Dec-06 Definition of key management personnel IAS 24
37 3 0508-10 31-Dec-06 Internally generated intangible assets IAS 38
38 3 0508-11 31-Dec-06 Allocation of the costs of an acquisition IFRS 3, IAS 38
39 3 0508-12 31-Dec-05 Scope of IAS 11 IAS 11
40 3 0508-13 31-Dec-05 Barter transaction IAS 18, SIC 31
41 3 0508-14 n/a Half-yearly Financial Statements IAS 19
42 4 1208-01 31-Oct-07 Merger IFRS 3
43 4 1208-02 30-Mar-07 Control of a subsidiary IAS 27
44 4 1208-03 31-Dec-05 Significant Influence IAS 28
45 4 1208-04 31-Dec-05 Significant Influence IAS 28
46 4 1208-05 31-Dec-07 Disclosure on risks in the management report IFRS 7
47 4 1208-06 31-Dec-05 Recognition of intangible assets IAS 38
48 4 1208-07 31-Dec-05 Indefinite useful life IAS 38
49 4 1208-08 31-Dec-07 Classification of financial instruments IAS 32
50 4 1208-09 31-Jan-07 Classification of financial instruments IAS 32
51 4 1208-10 31-Dec-06 Deferred tax asset IAS 12
52 4 1208-11 30-Jun-07 Classification of inventories IAS 1
53 4 1208-12 31-Dec-06 Post Retirement Benefit IAS 19
54 4 1208-13 n/a Presentation of half-yearly financial statements IAS 34
55 4 1208-14 n/a Presentation of half-yearly financial statements IAS 34, IFRS 3
56 4 1208-15 31-Dec-07 Presentation of comparative information in interim financial statements IAS 1, IAS 8, IAS 34
57 5 0209-01 31-Mar-09 Reclassification IAS 39
58 5 0209-02 31-Dec-06 Share based payment IFRS 2
59 5 0209-03 31-Dec-07 Capital, Control IFRS 5, IAS 8
60 5 0209-04 31-Dec-08 Control IAS 27
61 5 0209-05 31-Dec-08 Business Combinations, reverse acquisitions IFRS 3
62 5 0209-06 30-Jun-07 Equity instruments IAS 32
63 5 0209-10 30-Jun-07 Equity instruments, preference shares IAS 32
64 6 0809-01 31-Dec-07 Impairment of available for sale equity instruments IAS 39
65 6 0809-02 31-Dec-07 Accounting policies for impairment for available for sale financial assets IAS 39
66 6 0809-03 31-Dec-08 Impairment of available for sale financial assets IAS 39
67 6 0809-04 31-Dec-06 Cash Flow Statements IAS 7
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
68 6 0809-05 31-Dec-07 Classification and valuation of written puts on minority interests IAS 32, IAS 39
Disclosure of key management personnel compensation and related party
69 6 0809-06 31-Dec-07 transactions with key management IAS 24
70 6 0809-07 31-Dec-07 Contingent liabilities IAS 37
71 6 0809-08 31-Mar-08 Disclosures regarding share capital IAS 32
72 7 1209-01 30-Sep-08 Restructuring of financial obligations IAS 39
73 7 1209-02 31-Dec-08 Classification of a loan IAS 1
74 7 1209-03 31-Dec-07 Presentation of financial instruments IFRS 7
75 7 1209-04 31-Mar-08 Classification of cash and cash equivalents IAS 7
76 7 1209-05 31-Dec-07 Revenue recognition IAS 18
77 7 1209-06 31-Mar-09 Customer loyalty programme IFRIC 13
78 7 1209-07 30-Jun-08 Segmental reporting IFRS 8
79 7 1209-08 31-Dec-07 Provisions and contingent liabilities IAS 37
80 7 1209-09 31-Dec-07 Correction of an error IAS 8
81 7 1209-10 30-Apr-08 Half-yearly consolidated cash flow statement IAS 34
82 7 1209-11 31-Dec-07 Related party disclosures IAS 24
83 7 1209-12 31-Dec-08 Provisional purchase price allocation of a business combination IFRS 3
84 7 1209-13 31-Dec-06 Purchase price allocation of a business acquisition IFRS 3
85 7 1209-14 31-Dec-08 Business combination under common control IAS 8
86 7 1209-15 31-Dec-08 Identification of the acquirer in a business combination IFRS 3
87 7 1209-16 31-Dec-09 Identifying the acquirer in a business combination IFRS 3
88 7 1209-17 31-Dec-07 Collective assessment for impairment of loans IAS 39
89 8 0610-01 31-Dec-08 Fair value of financial instruments IAS 39
90 8 0610-02 31-Dec-08 Disclosure of financial instruments IFRS 7, IAS 39
91 8 0610-03 30-Jun-08 Classification of assets and liabilities IAS 1
92 8 0610-04 31-Dec-07 Impairment testing of intangible assets IAS 36
93 8 0610-05 31-Jan-08 Impairment of intangible assets IAS 36
94 8 0610-06 30-Jun-08 Intangible assets IAS 38
95 8 0610-07 31-Dec-09 Revenue recognition IAS 18
96 8 0610-08 31-Dec-08 Impairment of trade receivables IAS 39
97 8 0610-09 31-Dec-08 Disclosure of financial instruments - liquidity risk IFRS 7
98 8 0610-10 31-Dec-06 Earnings per share IAS 33
99 8 0610-11 31-Dec-08 Related party disclosures IAS 24
100 8 0610-12 31-Dec-08 Presentation of the income statement IAS 1
101 8 0610-13 31-Dec-08 Impairment of assets IAS 36
102 9 0910-01 31-Dec-08 Classification of financial liabilities IAS 5
103 9 0910-02 30-Nov-09 Financial instruments – Hedge accounting IAS 39
104 9 0910-03 31-Dec-08 Revenue recognition IAS 18
105 9 0910-04 31-Dec-08 Revenue recognition IAS 38
106 9 0910-05 31-Dec-08 Impairment of non-financial assets IAS 36
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
107 9 0910-06 31-Dec-08 Consolidation IAS 27
108 9 0910-07 30-Sep-08 Share-based payment IFRS 2
109 9 0910-08 31-Dec-08 Financial instruments - disclosure IFRS 7
110 9 0910-09 31-Dec-08 Impairment of non-financial assets disclosure IAS 36
111 10 0111-01 31-Dec-09 Classification of financial liabilities IAS 1
112 10 0111-02 31-Dec-08 Classification of financial liabilities IAS 1
113 10 0111-03 31-Dec-09 Classification of financial liabilities IAS 1
114 10 0111-04 31-Dec-08 Government grants IAS 18, IAS 20
115 10 0111-05 30-Jun-09 Presentation of financial instruments IAS 32, IAS 39
116 10 0111-06 31-Dec-08 Income Tax IAS 1, IAS 8, IAS 12
117 10 0111-07 31-Dec-08 Classification in the cash flow statement IAS 7, IAS 21
118 10 0111-08 31-Dec-08 Intangible assets IAS 38
119 10 0111-09 31-Dec-08 Share-based payment IFRS 2
120 11 0211-01 31-Dec-09 Determination of fair value less costs to sell IFRS 5
121 11 0211-02 31-Dec-09 Classification of subsidiary held for sale IFRS 5
122 11 0211-03 31-Dec-09 Impairment of financial assets IAS 39
123 11 0211-04 31-Mar-10 Aggregation of operating segments IFRS 8
124 11 0211-05 31-Dec-10 Distribution of non-cash assets to shareholders IAS 39
125 11 0211-06 31-Dec-10 Investment properties IAS 40
126 11 0211-07 31-Dec-09 Disclosure on financial instruments IFRS 7, IAS 1
127 11 0211-08 31-Dec-09 Presentation of fair value changes in the Profit and Loss account IAS 1
128 11 0211-09 31-Dec-08 Financial instruments - Disclosure IFRS 7
129 12 0112-01 31-Dec-09 Capitalisation of intangible assets IAS 38
130 12 0112-02 31-Dec-10 Control over a subsidiary IAS 27
131 12 0112-03 31-Dec-10 Fair value of investment property: Disclosure IAS 40, IAS 1
132 12 0112-04 31-Dec-09 Revenue recognition IAS 18
133 12 0112-05 31-Dec-10 Identification of chief operating decision maker and one operating segment IFRS 8
134 12 0112-06 31-Dec-08 Impairment of Assets: Discount rate used in determining value in use IAS 36
135 12 0112-07 31-Dec-08 Reasonable changes in estimates IAS 36
136 12 0112-08 31-Dec-10 Impairment testing of goodwill IAS 36
137 12 0111-09 31-Dec-10 Disclosure of cash-generating units IAS 36
Recognition of financial expense on financial liabilities measured at
138 13 0113-01 31-Dec-10 amortised cost IAS 39
139 13 0113-02 31-Dec-11 Intangible assets with indefinite useful life IAS 38
Presentation of revenue and expenses related to service concession
140 13 0113-03 31-Dec-10 arrangements IFRIC 12
141 13 0113-04 31-Dec-11 Value in use calculation IAS 36
142 13 0113-05 31-Dec-11 Assessment of materiality of an error IAS 8, IAS 40
143 13 0113-06 31-Mar-11 Related party disclosures in interim financial statements IAS 24, IAS 34
144 13 0113-07 31-Dec-10 Definition of a business IFRS 3
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
145 13 0113-08 31-Dec-09 Disclosures related to fair value of financial instruments IFRS 7, IAS 39
146 13 0113-09 31-Dec-09 Discount rate in value in use calculation IAS 36
147 13 0113-10 31-Dec-09 Residual value of property IAS 16
148 14 0213-01 31-Dec-11 Derecognition of financial assets and liabilities IAS 39
149 14 0213-02 31-Dec-11 Classification of financial assets as loans and receivables IAS 39
150 14 0213-03 31-Dec-12 Hedge accounting for an embedded floor in a loan portfolio IAS 39
151 14 0213-04 30-Apr-12 Nature and extent of risks arising from financial instruments IFRS 7
Cash flow classification of amounts paid to vary the notional amount of a
152 14 0213-05 31-Dec-11 commodity contract IAS 7
153 14 0213-06 31-Dec-11 Presentation of cost of inventories in cost of goods sold IAS 1
154 14 0213-07 31-Dec-11 Scope of consolidation IAS 27
155 14 0213-08 31-Dec-11 Identification of intangible assets in a business combination IFRS 3, IAS 38
156 14 0213-09 31-Dec-11 Contingent payments to acquire a non-controlling interest IAS 32
157 14 0213-10 31-Dec-11 Deferred tax asset arising from tax losses carried forward IAS 12
158 14 0213-11 31-Dec-11 Segment disclosures – Information about geographical areas IFRS 8
159 14 0213-12 31-Dec-11 Disclosure of new standards that have been issued but are not yet effective IAS 8
160 15 0114-01 31-Dec-12 Classification of Consideration Contingent on Continuing Employment IFRS 3
161 15 0114-02 31-Dec-11 Allocation of Goodwill on Sale of an Operation IAS 36
162 15 0114-03 31-Dec-11 Sale of single licences presented as discontinued operations IFRS 5
163 15 0114-04 31-Dec-11 Identification of a CGU IAS 36
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
164 15 0114-05 31-Dec-11 Determination of the fair value of land IAS 40
Change of Presentation of the Share in the Profit or Loss of Associates and
165 15 0114-06 31-Dec-13 Joint Ventures Accounted for Using the Equity Method IAS 1, IAS 8, IFRS 11
166 15 0114-07 31-Dec-10 Cost of listing IAS 32
167 15 0114-08 31-Dec-11 Conditions for hedge accounting IAS 39
168 15 0114-09 31-Dec-12 Hedging of the Presentation Currency IAS 39, IFRIC 16
169 15 0114-10 31-Dec-12 Minimum funding requirements IAS 19, IFRIC 14
170 16 0214-01 31-Dec-12 Disclosure of forborne loans IAS 1, IAS 39, IFRS 7
171 16 0214-02 31-Dec-12 Fair value of consideration paid in shares IFRS 3, IFRS 13
172 16 0214-03 31-Dec-12 Recognition of a liability payable to equity holders IAS 32
173 16 0214-04 31-Dec-11 Presentation of statement of cash flows IAS 7, IAS 16
174 16 0214-05 31-Dec-12 Presentation of discontinued operations IFRS 5
175 16 0214-06 31-Dec-12 Presentation of non-current assets held for sale IFRS 5
176 16 0214-07 31-Dec-13 Deferred tax assets upon disposal of a subsidiary IAS 12, IFRS 5
177 16 0214-08 31-Dec-11 Accounting for the effects of specific tax regime IAS 12, IAS 16
178 16 0214-09 31-Dec-12 Key assumptions used in the impairment test of goodwill IAS 36
179 16 0214-10 31-Dec-12 Disclosures related to capitalised costs IAS 38, IFRS 6
180 16 0214-11 31-Dec-11 Disclosure of major customers IFRS 8
IAS 27, IAS 39, IFRS 10,
181 17 0115-01 30-Jun-13 Extinguishment of debt IFRIC 19
Impairment charge for a decline in the fair value of available for sale
182 17 0115-02 31-Dec-13 financial assets IAS 39
183 17 0115-03 31-Dec-13 Measurement of financial instruments at fair value IFRS 13
184 17 0115-04 31-Dec-12 Fair value measurement in business combination IFRS 3, IFRS 13
185 17 0115-05 31-Dec-13 Presentation of financial statements IAS 1, IAS 28
186 17 0115-06 31-Dec-12 Accounting for claims in construction contracts IAS 11
187 17 0115-07 31-Dec-11 Impairment testing IAS 36, IFRS 6
188 18 0215-01 31-Dec-14 Presentation of licensed activities as discontinued operations IFRS 5
189 18 0215-02 30-Jun-14 Disclosures in interim financial statements IAS 34
190 18 0215-03 31-Dec-13 Disclosures on post-employment benefit plans IAS 19
191 18 0215-04 30-Sep-14 Going Concern disclosures IAS 34, IAS 1
192 18 0215-05 31-Dec-13 Control of an entity without holding any equity interest IFRS 10
193 18 0215-06 31-Dec-13 De facto control IFRS 10
194 18 0215-07 31-Dec-13 Impairment of goodwill IAS 36
195 18 0215-08 31-Dec-13 Fair value measurement for fixed-rate loans IFRS 13
196 18 0215-09 31-Dec-13 Carrying amounts of a cash-generating unit to be tested for impairment IAS 36
Presentation and disclosure of discontinued operations in separate financial
197 18 0215-10 31-Dec-13 statements IFRS 5, IAS 27
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
198 19 0116-01 31-Dec-14 Inflation-related index derivative embedded in a host lease contract IAS 39
Classification of a separate vehicle as joint operation based on ‘other facts
199 19 0116-02 31-Dec-14 and circumstances’ IFRS 11
Selection of the appropriate exchange rate when multiple exchange rates are
200 19 0116-03 31-Dec-15 available IAS 21
201 19 0116-04 31-Dec-12 Presentation of gains arising from the sale of an intangible asset IAS 38
202 19 0116-05 31-Dec-14 Identification of unobservable inputs IFRS 13
203 19 0116-06 31-Dec-15 Reverse acquisition of a listed shell company IFRS 2, IFRS 3, IAS 8
204 19 0116-07 31-Dec-15 Disclosure of the amounts of significant categories of revenue IFRS 8, IAS 18
Determination of whether a dealer network acquired in a business
205 19 0116-08 31-Dec-13 combination is an intangible asset with indefinite useful life IAS 38
Exchange of a business for an interest in a subsidiary and subsequent
206 19 0116-09 31-Dec-14 distribution of the acquired subsidiary to owners IFRS 3, IFRIC 17
The determination of the maximum economic benefits available from a
207 19 0116-10 31-Dec-14 pension plan and the measurement of the defined benefit asset IAS 19, IFRIC 14
Measurement of a deferred tax liability relating to biological assets when
208 19 0116-11 31-Dec-14 income tax rates are changing over the assets’ useful lives IAS 12, IAS 41
Accounting for contributions to a deposit guarantee fund in the interim
209 19 0116-12 30-Jun-15 financial report IFRIC 21
210 20 0216-01 31-Dec-15 Qualitative disclosures of the risks arising from financial instruments IFRS 7
Disclosure of significant judgements and assumptions in determining the
211 20 0216-02 31-Dec-14 existence of significant influence IFRS 12
212 20 0216-03 31-Dec-14 Disclosures relating to determination of value in use IAS 36
213 20 0216-04 31-Dec-14 Recognition of losses on loans upon conversion to shares IAS 39
Presentation of equal and opposite gains and losses in the statement of profit
214 20 0216-05 31-Dec-14 or loss and other comprehensive income for the period IAS 1
Reclassification of capitalised milestone payments by a pharmaceutical
215 20 0216-06 30-Jun-15 company to the statement of profit or loss IAS 8, IAS 38

216 20 0216-07 31-Dec-14 Legal requirements that prevent a shareholder from exercising its rights IFRS 10
217 20 0216-08 31-Dec-14 Determining whether an entity is an investment entity IFRS 10
218 20 0216-09 31-Dec-14 Depreciation of vessels in the oil and gas industry IAS 16
219 20 0216-10 31-Dec-12 Application of value in use methodology in impairment testing IAS 8, IAS 36
220 20 0216-11 31-Dec-12 Recognition of onerous contract provisions IAS 36, IAS 37
221 20 0216-12 31-Dec-12 Identification of cash-generating units IAS 36
IAS 8, IAS 17, IAS 32,
222 20 0216-13 31-Dec-15 Purchase of a car fleet with an agreed buy-back agreement IFRIC 4
223 20 0216-14 31-Dec-14 Recognition of deferred tax assets for unused tax losses IAS 12
224 21 0117-01 31-Dec-15 Country risk premium in impairment test IAS 36
225 21 0117-02 31-Dec-14 Assessment of joint control IFRS 10, IFRS 11
Number Package Number Decision reference
Financial year-end Name of the Decision Standard involved
226 21 0117-03 31-Dec-15 Valuation and equity method for participation with restrictions IFRS 13, IAS 28
227 21 0117-04 31-Dec-16 Assessment of joint control IFRS 10, IFRS 11
228 21 0117-05 31-Dec-14 Restatement of comparative amounts IAS 8, IAS 34
229 21 0117-06 31-Dec-15 Disclosures on a reverse factoring transaction IAS 1, IAS 39
230 21 0117-07 31-Dec-14 Assessment of control over investment funds IFRS 10
231 21 0117-08 31-Mar-16 Fair value measurement disclosures of unobservable inputs IFRS 13
232 21 0117-09 30-Jun-15 Recognition and measurement of the proceeds from an arbitration agreement IAS 18, IAS 37, IAS 39

233 21 0117-10 31-Dec-15 Impairment test of trademarks IAS 36

234 21 0117-11 31-Dec-15 Recognition of deferred tax assets for carry forward of unused tax losses IAS 12
235 21 0117-12 31-Dec-14 Definition of ‘economic environment’ and separation of foreign-currency IAS 39
embedded derivatives in a power contract
236 22 0118-01 31-Dec-15 Classification of asset that is not expected to be sold within one year IFRS 5
237 22 0118-02 31-Dec-16 Presentation and disclosure of restricted cash balances IAS 7
238 22 0118-03 31-Dec-16 Perpetual notes classified as liabilities IAS 32
Disclosure of quantitative commodity price assumptions that have significant
239 22 0118-04 31-Dec-15 risk of resulting in material adjustments to carrying amounts IAS 1, IAS 36
240 22 0118-05 31-Dec-16 Purchase price allocation of a group of acquired assets IFRS 3, IFRS 13, IAS 38
241 22 0118-06 31-Dec-17 Demerger and distribution of a segment to the issuer’s shareholders IFRIC 17
Presentation of revaluation losses of assets used in operating activities
242 22 0118-07 31-Dec-15 IAS 1
243 22 0118-08 31-Dec-15 Obtaining power over an investee following a tender offer IFRS 10
244 22 0118-09 31-Dec-17 Lack of foreign currency exchangeability and hyperinflation IAS 8, IAS 21, IAS 29
245 22 0118-10 31-Dec-16 Amortisation of content rights for films and television programmes IAS 38
Presentation of cash flows arising from changes in ownership interests in a
246 23 0119-01 31-Dec-16 subsidiary IFRS 10, IAS 7
247 23 0119-02 31-Mar-18 Disclosure of changes in liabilities arising from financing activities IAS 7
248 23 0119-03 31-Dec-17 Definition of cash and cash equivalents IAS 7
Disclosure of fair value measurement of investments by investment entity IFRS 10, IFRS 12, IFRS 13,
249 23 0119-04 31-Dec-17 IAS 1
Impact of forbearance on assessment of significant increase in credit risk
250 23 0119-05 31-Dec-18 IFRS 9
Accounting treatment of leased-out property acquired with a view to
251 23 0119-06 31-Dec-17 redevelopment IAS 40
Vesting and non-vesting features of performance conditions in share-based
252 23 0119-07 31-Dec-16 payment plans IFRS 2
253 23 0119-08 30-Sep-18 Indications of impairment of assets IAS 34, IAS 36