ERICAseries12: The risk-return paradox after IFRS adoption by European listed groups
Thu, 09/04/2020
ERICA Working Group
ERICA WG
List of documents issued in 2021:
- ERICASeries14_IFRS15Impact_F.pdf
- Statistical_Annex_ERICA_Format_2019data_2019FinStat.xlsx
- Statistical_Annex_ERICA_Format_2018data_2019FinStat.xlsx
- ERICA2019_AnnualReport_F_1.pdf
List of documents issued in 2020:
List of documents issued in 2019:
List of documents issued in 2018:
- ERICA series: Group sizes and geographical activity
- ERICAstats2016_F
- ERICA2016_AnnualReport_F
- ERICA2016_Annexes
- ERICA series: The value relevance of consolidated financial information
- ERICA ECCBSO 2018 synthesis_F
- Doc2.1-ERICAWG_impact_2018_F
- Doc3 – ERICAWG_format_2018_F
- Doc3.1-ERICAWG_extended_format_2018_F
- Doc3.2-ERICAWG_ericaformat_2018_F
- Doc3.3-ERICAWG_smeformat_2018_F
- Doc3.4-ERICAWG_ERICA methodological note_2018_F
- Doc3.5-ERICA2016DataSummaryStatisticalMeasures_F
- Doc4.1-ERICAWG_XBRL_2018_F
List of documents issued in 2017:
- ERICAseries2017_IFRSAlternatives_F
- Doc2.1-ERICAWG_impact_2017_F
- Doc3 - ERICAWG_format_2017_F
- Doc3.1-ERICAWG_extended_format_2017_F
- Doc3.2-ERICAWG_ericaformat_2017_F
- Doc3.3-ERICAWG_smeformat_2017_F
- Doc3.4-ERICAWG_ERICA methodological note_2017_F
- Doc3.5-ERICA2015SummaryStatisticalData
- Doc4.1-ERICAWG_xbrl_2017_F
- ERICA series: Revenue variation disclosure - period 2014-2015
- ERICA series: Flexibility in classification options within the statement of cash flow
- ERICA2015_AnnualReport_F.pdf
- ERICA2015_Annexes.pdf
List of documents issued in 2016:
- ERICA series: Restated data_F(20161124).pdf
- Doc2.1- ERICAWG_impact 2016 F(20160920)
- Doc2.2- ERICAWG_accountingdirectivesconsolidated_2016_F(20160921)
- Doc3 - ERICAWG_format 2016 F
- Doc3.1 -ERICAWG extendedformat 2016 F
- Doc3.2 - ERICAWG ericaformat 2016 F2
- Doc3.4 - ERICAWG ERICA methodological note 2016 F2
- Doc3.4.1 - ERICAWG 2014 Summary Statistical data (current year)
- Doc4.1 - ERICAWG xbrl 2016 F (20160920)
- Doc4.3 - ERICAWG LEI 2016 F (20160708)
- ERICA Dividend distribution in European non-financial listed groups
- ERICA series: Analysis of Cash-Flow in European listed groups (ERICA database): a snapshot of the 2005-2014 period
- ERICA WG ECCBSO 2016 synthesis F
List of documents issued in 2015:
- ERICA 2014 data analysis_F
- ERICA 2014 data analysis_Annexes
- European non-financial listed groups: analysis of 2013 data
- European non-financial listed groups: analysis of 2013 data - Annexes
- ERICA series 2013 - 1. Restated data
- ERICA series 2013 - 2. IFRS alternatives
- Doc2.1 - ERICAWG_impact_2015_F
- Doc2.2 - ERICA WG_accountingdirectivesconsolidated_2015_F
- Doc3 - ERICAWG_format_2015_F
- Doc3.1 - ERICAWG_extendedformat_2015_F
- Doc3.2 - ERICAWG_ericaformat_2015_F2
- Doc3.3 - ERICAWG_smeformat_2015_F
- Doc3.4 - ERICAWG_ERICA methodological note_2015_F
- Doc3.4.1 - ERICAWG 2013 Summary Statistical data (current year)
- Doc4.1 - ERICAWG_xbrl_2015_F
- Doc4.2 - ERICAWG_integratedReporting_2015_F
- Doc4.3 - ERICAWG_LEI_2015_F
- ERICA WG ECCBSO 2015 synthesis_F
Previous documents:
- WGIII_groupsstructure_2013_F.pdf
- WGIII_alternativestockmarket_2013_F.pdf
- WGIII_groupsstructure_2012_F.pdf
- WGIII_stocktakingexercise_2009_F.pdf
- WGIII_QuartDatabParisExtMeetingReport_2008_F.pdf
- WGIII_NPOreporting_2008_F.pdf
- WGIII_IFRS for Private Entities_F.pdf
- WGIII_Societas Europaea_2008_F.pdf
- WGIII_consolidatedaccounts_2007F.pdf
- WGIII_interchangedata_2006F.pdf
- WGIII_quantitativeimpacts_2006F.pdf
- WGIII_emissionrights_2006F.pdf
ERICA Working Group
The Working Group primarily focuses on the impact of the International Financial Reporting Standards (IFRS), issued by the IASB, on the accountancy of non financial corporations and their effects on the European central balance sheet data offices´ databases and questionnaires, trying to assess both potential opportunities and risks. To that end, the group has developed IFRS-compliant standard formats (using for that purpose the IFRS Taxonomy defined by the IASB-XBRL Team) and created the ERICA (European Records of IFRS Consolidated Accounts) database.