Beyond the GAAP no. 82 - October 2014
In parallel, and as happens every year around this time, ESMA has published its priorities for 2014 financial statements. The regulator focuses on the impact of the first application of the new consolidation standards in Europe, and on the importance of providing disclosures that are material, specific and relevant to understanding the performance and financial situation of the issuer. In this edition, Beyond the GAAP will guide you through these recommendations.