Lloyds Banking

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.

Lloyds Banking Group plc Period End 31 December 2010

Submitted by YWang on Wed, 2011-10-19 10:13
Lloyds Banking Group plc Annual Report 2010
CR Monitor Issue: 
2011/1006
Company covered: 
Lloyds Banking Group plc
Period End: 
31 December 2010
Report issued on 19 October 2011 covered the following practice issues:
Restatement
Correction of an error in accounting for impairment on reclassified financial assets disclosed as a change in policy.
Change
£910 million pension curtailment gain arising from changes to schemes.
Restatement
Silent restatements in segmental disclosures.
Change
Changes in the statement of comprehensive income but still not following IFRS in full.

Alternatives To Cash Funding Of Pension Schemes

We have noted that some companies are transferring assets to pension schemes in addition to cash contributions.