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ESMA sets out expectations regarding application of IAS 12
The European Securities and Markets Authority (ESMA), the EU’s securities markets’ regulator, has published today a Public Statement on IAS 12 Income Taxes, setting out its expectations regarding the application of the requirements relating to the recognition, measurement and disclosure of deferred tax assets (DTAs) arising from unused tax losses in IFRS financial statements. This Public Statement […]
Final report on Guidelines on non-significant benchmarks
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Unauthorised use of ESMA’s identity and logo by a named individual
The individual presents himself as an investigator: EXAMPLE: “My name is Edward Stewart, the one you spoke to yesterday over the phone. This is about the in depth investigation that we are conducting. Our investigation started off 2 Years and 3 Months ago…” He asks for personal data: EXAMPLE: “Now if you can provide us […]