Eni

Related party disclosures - Eni Spa

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
0537 Integrated Oil & Gas
Auditor: 
Ernst & Young

Related party disclosures - Eni SpA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
0537 Integrated Oil & Gas
Auditor: 
Ernst & Young

Service Concession Arrangements, an emerging issue under IFRS

This report examines companies treatments of rights granted to them in their capacity as operators under service concession arrangements on adoption of IFRIC 12 and the impact on equity.

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.

Eni SpA Period End 31 December 2009

Eni SpA Annual Report 2009
Commitments shifted from narrative to table
Italian oil and gas company Eni discloses, in a table of commitments, expected capital expenditures over a number of years, with the comparative figure increased from €205 million to €13.4 billion, but leaves it unclear whether the amounts were aggregated with other figures in its prior year liquidity disclosures.