2750 Industrial Engineering

Kone Oyj Period End 31 December 2009

Submitted by Company Reporting on Tue, 2010-02-16 17:30

Statistical sampling approach to impairment test disclosures fall short of IFRS
Finnish elevator and escalator company Kone discloses that its five largest cash-generating units (CGUs) contain 77% of its total goodwill, but does not disclose information about any individually significant CGU.

Fenner plc Period End 31 August 2009

Submitted by Company Reporting on Mon, 2010-01-11 00:00
Fenner plc Annual Report 2009

Use of management projections extended in impairment test
UK conveyor belt manufacturer Fenner extends the use of management approved financial forecasts in impairment testing goodwill from one to three years, with no impairment recognised.