Nestlé

Nestle S.A. Monitor

Nestle S.A. Annual Report 2017
CR Monitor Issue: 
2018/0608
Company covered: 
Nestle S.A.
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Pronouncements
Disclosure of discussion in respect of IFRIC 23 "Uncertainty over income tax treatments".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities on adoption of an amendment to IAS 7 "Statement of cash flows".
Restatement
Change in segment reporting structure results in prior year restatement.
Change
Disclosure of information in respect business acquisition completed after the balance sheet date.
New
Insertion of a new tabular disclosure on trade and other payables by type.

Fair value measurement information under IFRS

IFRS 13 “Fair value measurement” sets out a single consistent framework for measuring fair value within IFRS financial statements and outlines a standardised set of disclosures in respect of fair value measurements. IFRS 13 has been mandatory now for some years, with application being required for annual reporting periods beginning on or after 1 January 2013. This report sets out the results of how requirements of the standard have been put into practice, both in terms of measurement and disclosure, in the consolidated financial statements of 139 large public limited companies with year ends between 31 March 2016 and 1 April 2017. It is not an exhaustive study of all aspects of IFRS 13 application and its conclusions are limited to our findings in respect of the areas analysed within the financial statements reviewed.

Related Party Disclosures under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

Nestlé SA Period End 31 December 2010

Nestlé SA Annual Report 2010
CR Monitor Issue: 
2011/0609
Company covered: 
Nestlé SA
Period End: 
31 December 2010
Report issued on 14 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Improvements made to disclosures of share-based payment transactions.
Change
Table changed to show separately pension expenses relating to discontinued operations.