Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7)

  • 1 Minute Lesezeit

ESMA has observed different views on the application of the requirements of IAS 7 in relation to the presentation of cash flows from margin calls for certain contracts to purchase or sell commodities at a predetermined price at a specified time in the future.

Weiterlesen mit einem PwC Plus-Abonnement

  • qualitätsgesicherte Quellen
  • tägliche Updates
  • vollständige Filterfunktion von Artikeln
  • Verteilung via anpassbarem Alert