Carlsberg

Presentation Of Comprehensive Income

This report examines the extent to which companies follow the current requirement under IFRS to present total comprehensive income in the statement of changes in equity.

Carlsberg A/S Period End 31 December 2010

Submitted by YWang on Tue, 2011-07-05 08:40
Carlsberg A/S Annual Report 2010
CR Monitor Issue: 
2011/0701
Company covered: 
Carlsberg A/S
Period End: 
31 December 2010
Report issued on 05 July 2011 covered the following practice issues:
Change
Revaluation of previously held interests in companies acquired this year increases profit by 8.3%.
Change
Revised disclosure of remuneration to executive board and key management personnel.
Change
Total comprehensive income now disaggregated in statement of changes in equity.
Change
Disclosure of allocation of goodwill to cash-generating units no longer aggregated into segments.
Restatement
Restatement of prior year deferred tax set-off amount without explanation.
Change
Increase in impairments prompts disclosure of the events and circumstances that led to their recognition.

Carlsberg A/S Period End 31 December 2009

Submitted by Company Reporting on Thu, 2010-04-15 13:19
Carlsberg A/S Annual Report 2009
Reallocation of goodwill for which impairment testing assumptions not disclosed previously
Danish brewer Carlsberg reallocates the goodwill in a separate cash-generating unit (CGU) to its Northern & Western Europe CGU and, although not stated explicitly in its previous disclosure, tells us that the assumptions used in testing goodwill for impairment in prior years were the same for both CGUs.

Carlsberg A/S Period End 31 December 2008

Submitted by Company Reporting on Thu, 2009-03-19 00:00
Carlsberg Annual Report 2008

Intangibles increase to 139% of equity following acquisition
Following a major acquisition, Danish brewer Carlsberg increases disclosure on the valuation methods it applies, while goodwill and other intangibles amount to 139% of equity.