Advance consideration for disposal classed as provision UK food manufacturer Associated British Foods classes £122 million advance consideration for an expected disposal as a provision and combines it with deferred consideration for business combinations.
Informative disclosures on fair value measurement methods
UK food producer Associated British Foods provides informative disclosures about its financial instruments including details of the methods and assumptions employed for determining fair values.
Biological assets classified as current and non-current
UK food processor and manufacturer Associated British Foods disaggregates across current and non-current classifications biological assets arising from an acquisition.