Accor

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.

Accor SA Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-10-26 09:08
Accor SA Annual Report 2010
CR Monitor Issue: 
2011/1010
Company covered: 
Accor SA
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
Gain recognised as demerger leads to fair valuation of dividend under IFRIC Interpretation.
Change
Duplication omitted from reserve accounting.
Restatement
No explanation of restatement of loan assets.
Inconsistent
Still no comparatives as segmental table left blank in English edition of accounts.

Accor SA Period End 31 December 2007

Submitted by Company Reporting on Sun, 2008-06-08 23:00
Accor Annual Report Year 2007

Curtailment gain in termination benefits arises from new legislation
French hotel company Accor recognises a curtailment gain of €5 million in relation to a termination benefits plan as a result of new legislation.