In brief: IFRIC 21 Levies: Recognition of the debit
- archived
- 1 minute reading time
In September 2015 the European Securities and Markets Authority (‘ESMA’) issued an opinion on the recognition of contributions to Deposit Guarantee Schemes (DGS). DGS fall within the scope of IFRIC 21 ‘Levies’.
Continue reading with a PwC Plus-Subscription
- verified Information source
- daily updates
- completely searchable articles (with refiner)
- tailored alert