Anglo American

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.

Anglo American plc Period End 31 December 2010

Submitted by YWang on Wed, 2011-09-21 16:18
Anglo American plc Annual Report 2010
CR Monitor Issue: 
2011/0908
Company covered: 
Anglo American plc
Period End: 
31 December 2010
Report issued on 21 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Simplified disclosures relating to special items and remeasurements.
Change
Segmental information about capital expenditure on a cash basis changed to include cash flows on derivatives.
Change
Cash flows from changes in ownership interests in subsidiaries that do not result in loss of control treated as financing activities.
Restatement
The aggregate amount of tax relating to other comprehensive income now includes tax on net exchange gain.
Change
Changes in reconciliations of movements in tangible and intangible assets.
Change
Improved disclosure of the key assumptions used in testing goodwill for impairment.