Accounting for employees

Svenska Cellulosa Aktiebolaget SCA (PUBL) Period End 31 December 2008

Svenska Cellulosa Aktiebolaget Annual Report 2008

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.

Associated British Foods plc Period End 15 September 2007

Associated British Foods Annual Report 2007

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.

Brambles Industries plc Period End 30 June 2006

Employee costs held back from analysts
UK business support company Brambles Industries discloses its employee costs only for continuing operations during a major restructuring, as it moves to IFRS.


Reinstatement of goodwill conflicts with IFRS
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.