Fair value measurement information under IFRS

IFRS 13 “Fair value measurement” sets out a single consistent framework for measuring fair value within IFRS financial statements and outlines a standardised set of disclosures in respect of fair value measurements. IFRS 13 has been mandatory now for some years, with application being required for annual reporting periods beginning on or after 1 January 2013. This report sets out the results of how requirements of the standard have been put into practice, both in terms of measurement and disclosure, in the consolidated financial statements of 139 large public limited companies with year ends between 31 March 2016 and 1 April 2017. It is not an exhaustive study of all aspects of IFRS 13 application and its conclusions are limited to our findings in respect of the areas analysed within the financial statements reviewed.

AXA SA Period End 31 December 2010

AXA SA Annual Report 2010
CR Monitor Issue: 
Company covered: 
Period End: 
31 December 2010
Report issued on 25 July 2011 covered the following practice issues:
Reclassifications but no statement of financial positions for earliest comparative period.
Table showing the maturities, notional values and fair values of derivatives now identifies the purpose for which these derivatives are used.
Change in presentation of financial expenses relating to undated subordinated debt component of equity.
Change in geographical disclosure relating to income tax.