COMPANY REPORTING

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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About CR Common Practices

Who Uses CR Common Practices reports?

CR Common Practices reports are used regularly by corporate and professional accountants to keep up-to-date with accounting practices of peer companies. This service is also used regularly by regulators and standard setting bodies to understand how accounting rules are being interpreted and applied across a wide sample of companies.

What is a CR Common Practices report?

CR Common Practices track reporting practices across a wide sample of companies and draw broad conclusions on how companies are applying accounting rules. Common Practices cover a wide range of topical accounting areas, particularly those that involve judgement. A number of new accounting areas are covered every month and, like CR Monitor, issued as weekly news updates to subscribers. Over a period of time, CR Common Practices will be available for most topical areas where judgement is necessary.

Advantages

CR Common Practices is the only product of its kind that tracks actual reporting practices across a wide range of companies
The analyses presented are independent from bias and highlight good as well as bad practices
Covers several topical areas of accounting, particularly those that require judgements or choices under IFRS
Reports provide a wide range of detailed extracts from company annual reports
Issues highlighted provide links to actual IFRS standards

Deferred Tax under IFRS

Focusing on a sample of 21 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses companies’ disclosures of deferred tax balances including an investigation into whether they choose to present a reconciliation showing movements during the year.

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Related Party Disclosures under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.

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Accounting for Property Plant and Equipment under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

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Accounting for Joint Ventures under IFRS

This report considers recent corporate reporting of joint ventures by a sample drawn from 24 large, listed European companies, supplemented by Company Reporting data and comment. All companies report under IFRS, following European Union requirements. We highlight the accounting methods employed by the companies in our sample. We also comment on company joint venture disclosure practice.

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Accounting for business combinations under IFRS

Focusing on a sample drawn from 24 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses company disclosures in relation to assets acquired and liabilities assumed with particular attention paid to intangible assets. Secondly, it draws on the disclosures provided regarding the reasons why company goodwill arises. A further area of interest is the treatment of non-controlling interests.

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Discontinued operations under IFRS

Focusing on a sample drawn from 17 large listed European companies that report under IFRS, this report reviews income statement and cash flow statement disclosures about discontinued operations.

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