9537 Software

Dassault Systèmes SA Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-12-19 14:53
Dassault Systèmes SA Annual Report 2010
CR Monitor Issue: 
2011/1211
Company covered: 
Dassault Systèmes SA
Period End: 
31 December 2010
Report issued on 19 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Value-added component of new French business tax treated as income tax.
Change
Total assets and liabilities no longer reported by reportable segment, though segment assets still reported geographically.
Change
New environmental disclosures on waste treatment and greenhouse gas emissions.

SAP AG Period End 31 December 2010

Submitted by Company Reporting on Thu, 2011-12-15 14:53
SAP AG Annual Report 2010
CR Monitor Issue: 
2011/1206
Company covered: 
SAP AG
Period End: 
31 December 2010
Report issued on 15 December 2011 covered the following practice issues:
Change
New disclosure on ongoing legal cases as significant litigation-related provision impacts profit.
Change
Information given on goodwill and acquired intangible assets on business combination.
Change
Changes to segmental disclosure as use of US GAAP discontinued.

Micro Focus International plc Period End 30 April 2010

Submitted by Company Reporting on Tue, 2010-09-21 16:12
Micro Focus International plc Annual Report 2010
Prior year restatement highlights an error of disclosure of cost of inventories as an expense
Restatement by UK information technology company Micro Focus International highlights a prior period error in that the US$64,000 difference in the opening and closing balances of inventories was disclosed as an expense.

Misys Plc Period End 31 May 2010

Submitted by Company Reporting on Tue, 2010-09-14 07:00
Misys Plc Annual Report 2010
Exceptional gains and losses no longer offset on face of income statement
UK software company Misys presents exceptional gains and losses separately in the income statement, in a change from last year where it showed an individual gain of £7.9 million, net of £61.4 million exceptional charges.

Autonomy Corporation plc Period End 31 December 2009

Submitted by Company Reporting on Tue, 2010-03-23 17:48
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. 

Misys plc Period End 31 May 2009

Submitted by Company Reporting on Wed, 2009-10-07 12:04

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.