E.ON

E.ON SE Monitor

E.ON SE Annual Report 2017
CR Monitor Issue: 
2018/0518
Company covered: 
E.ON SE
Period End: 
31 December, 2017
Report issued on 22 May 2018 covered the following practice issues:
Change
Extended disclosure of key audit matters included in audit report.
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows".
Pronouncements
Extended disclosure in respect of new standards issued but not yet applicable including impact quantification.

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.

Provisions under IFRS

The focus of this report is the disclsoure of provisions within IFRS financial statements. Included is an examination of company disclosures relating to individual classes of provision such as nature and timing as well as movements during the year. Our analysis is based on the financial statements of 26 large listed European companies drawn from a broad range of countries and industries. 

Cash Flow Statements - E.ON AG

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7575 Multiutilities
Auditor: 
PricewaterhouseCoopers

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.

 

Related Party Disclosures under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.