Impending Changes: Disclosure of IFRS 15 Impacts

This report focuses on the disclosures given by companies in respect of the impending impacts of the new revenue standard IFRS 15 “Revenue from contracts with customers”. It considers the level of detail given by companies to determine the standard of qualitative information that companies disclose in relation to future changes in accounting policy and to what extent to date we have seen companies give quantitative information as to the impact the standard will have when it is adopted.

Linde Aktiengesellschaft Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
Period End: 
30 June 2014
Possible impacts of new revenue Standard described, but not expected to be significant.
Venezuelan government exchange rate system applied, in contrast to another company, and effects disclosed.
Decrease in net pension interest charge explained by transfer of funds raised from bond issue to pension assets.