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 2010

L'Oréal SA Annual Report 2010
CR Monitor Issue: 
2011/1110
Company covered: 
L'Oréal SA
Period End: 
31 December 2010
Report issued on 24 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
New provision recognised for potential fines, with increased disaggregation in note.
Change
New risk disclosures made for natural disasters, external growth and human resource management.
Restatement
Disclosures for former periods reclassified as segmentation changes.
Change
Increase in impairment test disclosures and reallocation of cash-generating unit goodwill and intangibles with indefinite useful lives.

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.