Colruyt

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.

Etn. Fr. Colruyt NV Monitor

Etn. Fr. Colruyt NV Annual Report 2016
CR Monitor Issue: 
2016/0910
Company covered: 
Etn. Fr. Colruyt NV
Period End: 
31 March, 2016
Report issued on 27 September 2016 covered the following practice issues:
Change
Allocation of costs to individual reporting segments results in restatement.
Change
Disclosure of indefinite lived intangible assets by cash generating unit.
Restatement
Reclassification of items in cash flow statement without full explanation results in restatement.

Financial instruments - Colruyt NV

Period End: 
31 March 2015
Period End Date: 
2015-03-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5337 Food Retailers & Wholesalers
Auditor: 
KPMG

Financial risk disclosures - Etablissementen Franz Colruyt NV

Period End: 
31 March 2011
Period End Date: 
2011-03-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5337 Food Retailers & Wholesalers
Auditor: 
KPMG

Financial risk disclosures - Etablissementen Franz Colruyt NV

Period End: 
31 March 2011
Period End Date: 
2011-03-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5337 Food Retailers & Wholesalers
Auditor: 
KPMG

Financial Risk Disclosures of Non Financial Companies under IFRS

This report analyses companies’ disclosures in respect of three types of financial risk. Areas covered are credit risk, liquidity risk and market risk factors such as exchange rate movement, interest rate movement and commodity price movement. Our analysis is based on an examination of the IFRS financial statements of 21 large listed European non financial companies.

Deferred Tax under IFRS

Focusing on a sample of 21 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses companies’ disclosures of deferred tax balances including an investigation into whether they choose to present a reconciliation showing movements during the year.