CRH

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.

Intangible assets - CRH plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Ernst & Young

Intangible assets other than goodwill under IFRS

This report, based on an examination of the IFRS financial statements of 28 large listed European companies, analyses the disclosure of intangible assets other than goodwill. Included is an examination of companies’ intangible asset disclosures both on the face of the primary financial statements and in the notes. Areas considered include the disclosure of intangible assets separately from goodwill on the face of the statement of financial position, amortisation related disclosures and the presentation of a reconciliation of movements. In addition an examination of the significance of intangible assets relative to total assets is performed.

CRH plc Period End 31 December 2010

CRH plc Annual Report 2010
CR Monitor Issue: 
2011/1106
Company covered: 
CRH plc
Period End: 
31 December 2010
Report issued on 11 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Gain on revaluation of prior interest following acquisition included in profit on disposals.
Change
Movement in liquid investments moved from financing to operating activities.
Change
New detail on amounts attributable to proportionately consolidated joint ventures included in financial disclosures.