Lafarge

Lafarge SA Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2013/1202
Period End: 
30 June 2013
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Ernst & Young
Pronouncements
Application of new pension rules decreases prior year profit.
Change
Goodwill recognised on formation of joint venture.

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 - Lafarge SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Deloitte & Touche

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.

 

Lafarge SA Period End 31 December 2010

Lafarge SA Annual Report 2010
CR Monitor Issue: 
2011/1209
Company covered: 
Lafarge SA
Period End: 
31 December 2010
Report issued on 16 December 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reconciliation of effective and actual tax charges based on pre-tax profit excluding results of associates.
Change
Sale of interest in subsidiary without losing control accounted for through equity, with resulting cash flows classed under financing activities.
Change
New disclosures on social and environmental responsibility follow shareholder recommendations and incorporate Global Reporting Initiative recommendations.