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...The chair december esma wayne upton chairman of ifrs ic cannon street london ecm xh united kingdom agenda item request classification and measurement core inventories dear mr european securities markets authority is an independent eu that contributes to enhancing protection investors promoting stable well functioning financial in union achieves this aim by building a single rule book for ensuring its consistent application across regulation services firms with pan reach either through direct supervision or active co ordination national supervisory activity as result review statements carried out competent authorities s activities we have identified issue related ias property plant equipment which would like bring attention interpretations committee further consideration detailed description case set appendix letter be happy discuss you yours sincerely steven maijoor cs rue de grenelle paris cedex france tel www europa part their monitoring enforcers divergent requirements regarding spe...