Sales and employee numbers disclosed by country in accounts Swedish paper manufacturer Svenska Cellulosa Aktiebolaget includes in its audited accounts disclosure of its activities by country, including net sales, average employee numbers, percentage of women employees and salaries.
A badly timed change in health & safety disclosures
UK food producer Associated British Foods reports six fatalities amongst its workforce in a newly acquired business, but excludes the information from its annual report.
No consensus on financial instruments disclosure formats
UK food producer Associated British Foods changes the format of its financial instruments disclosures and relocates information on the risks they are used to manage outside the audited accounts.
Employee information disclosed for discontinued operations UK metal products company Johnson Matthey disaggregates employee information across continuing and discontinued operations.
UK business support company Brambles Industries reinstates £54 million goodwill which was written off under UK GAAP, after applying Australian GAAP valuation and recognition criteria as it moves to IFRS.
Reinstatement of goodwill conflicts with IFRS
UK business support company Brambles Industries discloses its employee costs only for continuing operations during a major restructuring, as it moves to IFRS.