Eurozone: risk disclosures

This report focuses on companies’ disclosures of risks specifically considering information presented relating to the ramifications of the ongoing financial problems faced by the Eurozone as a whole and of a number of individual states within. This report focuses on the nature of the risks arising and the format of company disclosures.   

The classification of acquisition transaction costs, an emerging issue under IFRS

This report focuses on companies’ presentation of acquisition-related costs both in the income and cash flow statements. More specifically it considers where such costs are reflected in the income statement and whether they are identified as operating or investing in nature within the cash flow statement.