9500 Technology

Autonomy Corporation plc Period End 31 December 2009

Enhanced disclosures identify sources and timing of revenue recognition
UK software company Autonomy Corporation increases its disclosures by stating explicitly that revenue arises from the sale of goods and rendering of services and indicates the points at which revenue is recognised. 

Alcatel-Lucent SA Period End 31 December 2008

New segmental disclosures but less information
French telecoms company Alcatel-Lucent excludes liabilities and non-cash impacts arising from adjustments to the Lucent acquisition in its segmental measures as this information is not considered by its management committee.

Misys plc Period End 31 May 2009

Significant exceptional items of different natures presented net on income statement

UK software company Misys discloses a small net gain as exceptional on the face of its income statement above operating profit that results from large items with opposite effects including a gain on part-disposal of a business and restructuring and integration costs.

Micro Focus International plc Period End 30 April 2009

Comparative operating cash flows reduced for foreign currency movements

UK information technology company Micro Focus International restates its cash flow statement, reducing comparative cash flow from operations by 5.4% in respect of operating foreign exchange movements, reporting the revised figure prominently in management commentary without explaining the change.