Bayer

Bayer AG Period End 31 December 2010

Submitted by Alisdair on Mon, 2011-04-04 09:50

Bayer
S&P Europe 350
Germany
Cash flow statements
Financial instruments
IAS 7 'Cash flow statements'
IAS 8 (revised) 'Accounting policies, changes in accounting estimates and errors'
IAS 10 (revised) 'Events after the reporting period'
IAS 12 'Income taxes'
IAS 27 (revised) 'Consolidated and separate financial statements'
IFRS 7 'Financial instruments: disclosures'
Inventories
Post balance sheet events
Segmental information
Taxation
1353 Commodity Chemicals

Improved elimination of intra-group transactions reduces equity
German chemical company Bayer reduces opening equity by €77 million, following implementation of an improved system for eliminating intra-group transfers of inventory and describes the change as applied retrospectively in the current year.

Bayer AG Period End 31 December 2005

Submitted by Company Reporting on Mon, 2006-05-08 23:00

Bayer
FTSE 100
Germany
Accounting policies
Business combinations
Business disposals
Goodwill
IAS 19 'Employee benefits'
IAS 36 'Impairment of assets'
IAS 39 'Financial instruments: recognition and measurement'
IFRS 2 'Share-based payment'
IFRS 3 'Business combinations'
IFRS 5 'Non-current assets held for sale and discontinued operations'
Minority interests
Share-based payments

Actuarial gains and losses recognised in full
German health care company Bayer moves from the corridor method and recognises in full all actuarial gains and losses with net assets reducing by 10.3%.