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Neil Davies, Head of Reporting, VTB Capital

“Company Reporting provides invaluable assistance for any company preparing accounts under IFRS. Company Reporting empowers a company to focus on increasing the value of the accounts to its stakeholders, rather than expending valuable time and money in addressing audit disclosure issues at year-end.”

Garry Watts, Ex-CEO, SSL International Plc

“It is easy to find items of interest and equally easy to avoid those that are not of interest.“

Derry Cotter, University College Cork

“Company Reporting is a valuable source of information for research purposes.”

Colin McDaid, Finance Manager, Dohaland

“CR is an invaluable tool to help keep on top of current reporting developments for the widest range of businesses. As IFRS matures and develops it is vital for corporate finance professionals to understand the issues. CR helps meet this objective.”

Company Reporting is an independent service which reports on constantly changing financial reporting practices of public companies. Influential in the monitoring and development of IFRS reporting, Company Reporting is the primary source of best practice research for professional accountants, regulators and academics.

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Related Party Disclosures under IFRS
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  Under International Accounting Standards, the presentation of related party information is governed by IAS 24 “Related party disclosures”. Two...
Service Concession Arrangements, an emerging issue under IFRS
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This report focuses on companies that have entered into service concession arrangements under which a service is performed on behalf of the public sector...
Debenhams plc Period End 3 September 2011
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Revised assumptions in goodwill impairment test but still no sensitivity analysis provided.
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Accounting for Property Plant and Equipment under IFRS
29.12.11 -
Under International Financial Reporting Standards, the accounting of Property, Plant and Equipment is governed by IAS 16 “Property, plant and equipment”....
IMI plc
09.02.12 -
Pension partnership established with increases in both scheme assets and non-controlling interests.
Discontinued operations under IFRS
23.06.11 -
Income statement disclosure about discontinued operations: IFRS 5 “Non-current assets held for sale and discontinued operations” requires a company to...

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What topic would you like to see covered in our next CR Common Practice?:
Latest CR Monitor Reports

CR Monitor is a weekly monitoring service which tracks financial reporting practices of companies reporting under IFRS identifying changes and providing best practice and peer group benchmarking references

Glencore International plc Annual Report 2011
Glencore
Law Debenture Plc Annual Report 2011
Law Debenture
Intertek Group plc Annual Report 2011
Intertek
Senior plc Annual Report 2011
Senior
Hunting plc Annual Report 2011
Hunting
Colt Annual Report 2011
Colt
Novartis Annual Report 2011
Novartis
Skandinaviska Enskilda Banken AB Annual Report 2011
Skandinaviska Enskilda Banken
Royal DSM NV Annual Report 2011
Royal DSM
Syngenta AG Annual Report 2011
Syngenta
SVG Capital plc Annual Report 2011
SVG Capital
Domino's Pizza UK & IRL plc Annual Report 2011
Domino's Pizza
SThree plc Annual Report 2011
SThree
Siemens AG Annual Report 2011
Siemens
Infineon Technologies AG Annual Report 2011
Infineon
ArcelorMittal SA Annual Report 2011
ArcelorMittal

Recently featured topics:

Associated undertakings, Financial instruments, IAS 1 'Presentation of financial statements', IAS 10 (revised) 'Events after the reporting period', IAS 17 'Leases', IAS 28 'Investments in associates', IFRS 2 'Share-based payment', IFRS 3 'Business combinations', IFRS 7 'Financial instruments: disclosures', Leases, Pensions, Post balance sheet events, Reverse acquisitions, Share-based payments, Taxation
Sample CR Monitor Report

CR Common Practices

CR Common Practices provide a ready reckoner for companies wishing to understand reporting practices across a wide range of topical accounting subject areas

Recently featured topics:

  • Cash flow statements, IAS 7 (revised) 'Statement of cash flows'
  • Financial instruments, IFRS 7 'Financial instruments: disclosures', Risk disclosures
  • Deferred tax, IAS 12 'Income taxes'
  • IAS 24 'Related party disclosures', Related party transactions
  • IAS 16 'Property, plant and equipment', Tangible fixed assets

Recently featured companies:

  • Adidas, ARM, AstraZeneca, BASF, Beiersdaorf, BP, Carlsberg, Daimler, E.ON, Electrolux, Enagas, GlaxoSmithKline, Heineken, L'Oréal, Ladbrokes, Lafarge, Michelin, Red Electrica, Swatch, Telecom Italia
Latest CR Common Practices
Sample CR Common Practices

CR Emerging Issues

CR Emerging Issues summarise changes in companies' reporting practice and collate changes identified previously in our CR Monitors

Recently featured topics:

  • Associated undertakings, Associates, IAS 1 'Presentation of financial statements', IAS 28 'Investments in associates', IAS 39 'Financial instruments: recognition and measurement', Joint ventures
  • Finance leases, IAS 17 'Leases', Leases, Operating leases
  • IFRIC 12 'Service concession arrangements'
  • Financial statements format, IAS 1 'Presentation of financial statements'
  • Associated undertakings, IAS 1 'Presentation of financial statements'

Recently featured companies:

  • Kier, Norsk Hydro, Scottish and Southern Energy
Latest CR Emerging Issues
Sample CR Emerging Issues

CR Alerts

CR Alerts is an early alerts service which is used by regulators and investment professionals to stay up-to-date with significant changes to reporting practices, with a classification guideline denoting how serious the issue identified

Recently featured companies:

  • Intertek
  • UBS
  • Renault
  • Renault

Recent report on:

  • Deferred tax
  • Accounting errors
  • Taxation
  • Associates
  • Accounting policies, Finance leases, Retirement benefits
Latest CR Alerts

CR Extracts

CR Extracts is a selection of extracts from recent annual reports of companies reporting under IFRS, arranged by each of the major accounting topics and ranked according to the quality of the underlying disclosure.

Recently featured companies:

  • Novartis
  • Sage
  • UBS
  • ITV
  • Diageo

Recent report on:

  • Asset maturity analysis, Deferred tax, Taxation
  • Financial instruments, Market risk, Risk disclosures
  • Other related parties, Related party transactions
  • Reconciliation of movements, Tangible fixed assets
  • Impairments, Sensitivity analysis
Latest CR Extracts
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