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Description :
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The CESR paper contains several proposals to encourage European listed companies to provide the financial markets with appropriate and useful performance measures.
These proposals are relevant since the traditional mandatory formats for consolidated financial statements do not hold due to the Regulation (EC) No 1606/2002 of the European parliament and of the Council of 19 July 2002 on the application of international accounting standards.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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