ARM

Revenue recognition - ARM Holdings plc

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
PricewaterhouseCoopers
Annual Report: 

ARM Holdings plc Monitor

ARM Holdings plc Annual Report 2012
CR Monitor Issue: 
2013/0613
Company covered: 
ARM Holdings plc
Period End: 
31 December 2012
Report issued on 28 June 2013 covered the following practice issues:
Change
Equity method adopted as joint venture commences trading.

Cash Flow Statements - ARM Holdings plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
PricewaterhouseCoopers

Inventories under IFRS

Based on a sample of 28 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the disclosure of inventory accounting practice. Included is an examination of company disclosures relating to cost allocation formulae and a survey of the methods identified.

Cash Flow Statements under IFRS

Examined within this report is the presentation of cash flow statements. Areas covered include the presentation of cash flows from operating, investing and financing activities and the classification of specific items such as interest, dividends and changes in ownership interests within each. Our analysis is based on the IFRS financial statements of 20 large listed European non financial companies.