Infineon

Infineon Technologies AG Monitor

Infineon Technologies AG Annual Report 2018
CR Monitor Issue: 
2019/0320
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2018
Report issued on 26 March 2018 covered the following practice issues:
Change
Separate disclosure in respect of joint ventures with presentation of summarized financial information.
Change
Disclosure related to changes in entity wide disclosures.
Change
Post balance sheet disclosure of the acquisition made.
Pronouncements
Extended disclosure as to the future impacts of new accounting standards IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Discussion of a new key audit matter.

Infineon Technologies AG Annual Report

Infineon Technologies AG Annual Report 2017
CR Monitor Issue: 
2018/0212
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2017
Report issued on 27 February 2017 covered the following practice issues:
Pronouncements
Disclosure of future impacts of new standards yet to be adopted including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Discussion of key audit matters included in audit report.
Change
Loss on disposal of subsidiary included in other operating expenses.

Infineon Technologies AG Monitor

Infineon Technologies AG Annual Report 2016
CR Monitor Issue: 
2017/0304
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2016
Report issued on 14 March 2017 covered the following practice issues:
Restatement
Restatement of segment information as a result of reallocation of a business.
Change
Presentation of deferred tax assets altered to be net of valuation allowance.
Change
Disclosure of items on which no deferred tax assets are recognised is added.

Share-based payments under IFRS disclosure of the extent of arrangements and valuation

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the extent of such arrangements and the valuation of instruments granted. In relation to the valuation of share options the report considers the valuation methods applied by the sample companies.  

Share-based Payment Arrangements under IFRS disclosure of nature and impact

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the nature of such arrangements and the impacts on profit or loss during the period. The report will also look at the overall significance of share-based payments by considering total share-based payment expense as a percentage of profit after tax, the length of disclosure in the financial statements and the number of share-based payment schemes that companies have.

Employment termination benefits: An emerging issue under IFRS

This report covers the accounting treatment of termination benefits in light of additional guidance given by a revised version of IAS 19 “Employee benefits”. It considers changes in classification and recognition of amounts linked to termination benefits and disclosure of the financial impacts arising from related changes in policy.  

Other comprehensive income under IFRS

This report, based on an examination of the IFRS financial statements of 30 large global listed companies, analyses the presentation of components of other comprehensive income. Included is an examination of whether companies disclose each component classified by nature. Considered also is the disclosure of related tax impacts, reclassifications to profit or loss and the impact of other comprehensive income items on equity components.  

Income statement format under IFRS

This report establishes through an analysis of the financial statements of 30 large global listed companies whether companies more commonly present a single statement of comprehensive income or an income statement and a separate statement showing components of other comprehensive income. Considered also is the presentation format adopted for expenses and the presentation of manditory items such as revenue, finance costs, share of the profit or loss of associates and joint ventures accounted for using the equity method, tax expense and the total result from discontinued operations.

Joint Ventures - Infineon Technologies AG

Period End: 
30 September 2010
Period End Date: 
2010-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
KPMG