Commerzbank

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.

Commerzbank AG Period End 31 December 2010

Submitted by YWang on Tue, 2011-08-16 09:30
Company Name Annual Report Year
CR Monitor Issue: 
2011/0811
Company covered: 
Commerzbank AG
Period End: 
31 December 2010
Report issued on 16 August 2011 covered the following practice issues:
Change
Financial statements lines revised to follow the requirements under IFRS.
Change
Reporting structure for net interest income of a subsidiary aligned with own structure.
Change
Correction of prior year errors in reporting financial instruments at fair value through profit or loss as being measured at amortised cost.
Change
Time bands used in maturity analysis of the nominal values of derivatives harmonised with those elsewhere.
Change
"More precise details" of remuneration to managing directors provided including share-based payments.
Change
Brand names and customer relationships now shown separately within intangible assets.