New BDO IFR Bulletin: ESMA Enforcement Priorities for 2017 Financial Statements

Now available from the BDO Global website is a new BDO IFR Bulletin - IFRB 2017/11 ESMA Public Statement: European Common Enforcement Priorities for 2017 Financial Statements.

This Bulletins summarises the recent public statement issued by the European Securities and Markets Authority (ESMA) dealing with its common enforcement priorities for 2017 Financial Statements.  The main areas of focus are:

• Implementation of IFRSs 9, 15 and 16;
• Business Combinations; and
• Statement of Cash Flows.

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