L'Oréal

Cash Flow Statements - L'Oreal SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3767 Personal Products
Auditor: 
PricewaterhouseCoopers

Cash Flow Statements - L'Oreal SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3767 Personal Products
Auditor: 
PricewaterhouseCoopers

Inventories - L'Oreal SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3767 Personal Products

Inventories under IFRS

Based on a sample of 28 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the disclosure of inventory accounting practice. Included is an examination of company disclosures relating to cost allocation formulae and a survey of the methods identified.

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.

 

L'Oréal SA Period End 31 December 2007

L'Oréal Annual Report 2007

Prior year acquisition included in impairment testing note
French cosmetics company L'Oréal considers The Body Shop, that it acquired last year, a cash-generating unit and includes it in its impairment testing disclosures.

L'Oréal SA Period End 31 December 2006

Incomplete disclosure of figures on major acquisition

French cosmetics company L'Oréal has acquired UK company The Body Shop for €1.01 billion, but discloses key information on the acquisition only in aggregate with other smaller acquisitions.

L'Oréal SA Period End 31 December 2005

€2 billion gain on fair valuation of investment
French cosmetics company L'Oréal reclassifies its investment in Sanofi-Aventis as an available-for-sale financial asset, measured at market value of €10.6 billion with a gain of €2.3 billion recognised in equity in the current year.


Goodwill unimpaired as auditors look on
French cosmetics company L'Oréal discloses information about its impairment testing methodology and draws attention from its auditors, though it recognises no impairment.