Royal Ahold

Inventories - Royal Ahold NV

Period End: 
1 January 2012
Period End Date: 
2012-01-01
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5337 Food Retailers & Wholesalers
Auditor: 
Deloitte

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.