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.

Allianz SE Period End 31 December 2010

Allianz SE Annual Report 2010
CR Monitor Issue: 
Company covered: 
Allianz SE
Period End: 
31 December 2010
Report issued on 27 September 2011 covered the following practice issues:
Changes in policies for index options and related credits to policyholders' accounts but no disclosure of the current year impact.
Separate disclosure for available-for-sale government bonds allocated to Greece, Ireland and Portugal.
Separate note provided for disclosure of accounting estimates and assumptions.
Net run-off triangles of Property-Casualty business disclosed in a note.
Increase in disclosure of significant disposals.