ERICA Working Group
The ERICA WG has published a new “ERICA series” document: "IFRS 16 Leases - Expected Impact"
The ERICA WG has published a new “ERICA series” document: "IFRS 16 Leases - Expected Impact"
The ERICA WG has published a new “ERICA series” document: "The risk-return paradox after IFRS adoption by European listed groups"
ERICA WG has published its document: "European non-financial listed groups: Analysis of 2018 data"
The ERICA WG has published a new “ERICA series” document: “Employment and relative labour costs”. This document examines the distribution of group-level labour costs in different countries, based on consolidated data from non-financial listed groups, gathered in the ERICA database for the accounting period 2017.
ERICA WG has published its document: "European non-financial listed groups: Analysis of 2017 data" together with its annex "European non-financial listed groups: Analysis of 2017 data - Annexes"
The ERICA WG has published a new “ERICA series” document, under the title: “Group sizes and geographical activity”.
ERICA WG has published its document: "European non-financial listed groups: Analysis of 2016 data" together with its annex "European non-financial listed groups: Analysis of 2016 data - Annexes"
ERICA WG has published its document: "ERICA Statistics 2016"
The ERICA WG has published a new “ERICA series” document, under the title: “Different alternatives that IFRS users can adopt: Analysis of the choices taken in Europe”. This note focuses on analysing the use of IFRS alternatives in ERICA+ groups (a sub-set from the ERICA database of around 250 groups with extra accounting details), showing general results by country, sector and size.
The ERICA WG has published a new “ERICA series” document, under the title: “FLEXIBILITY IN CLASSIFICATION OPTIONS WITHIN THE STATEMENT OF CASH FLOW”. This study examines the impact of the flexibility in classification options within the statement of cash flow. The option in the cash flow statement, according to IFRS, on how to classify interest and dividends paid and received hampers comparability between groups.
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