BG

Service Concession Arrangements

This report examines companies treatments of rights granted to them in their capacity as operators under service concession arrangements on adoption of IFRIC 12 and the impact on equity.

 

Related Party Disclosures

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.
 

Accounting for Property Plant and Equipment

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.

BG Group plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-10-26 10:35
BG Group plc Annual Report 2010
CR Monitor Issue: 
2011/1011
Company covered: 
BG Group plc
Period End: 
31 December 2010
Report issued on 26 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Presentation currency changes to US dollars as functional currency remains Sterling.
Change
Intangible asset model adopted for service concession under IFRIC 12 "Service concession arrangements".
Change
Power generation businesses treated as discontinued operations, with remaining power plants transferred to other operating segments.