Sodexo

Sodexo SA Monitor

Sodexo SA Annual Report 2018
CR Monitor Issue: 
2019/0413
Company covered: 
Sodexo SA
Period End: 
31 August, 2018
Report issued on 16 April 2019 covered the following practice issues:
Restatement
Change in presentation of income statement due to new ‘underlying operating profit’ measure.
Pronouncements
Additional disclosure on the impact of new accounting standards including IFRS 9 Financial Instruments, IFRS 15 Revenue from contracts with customers and IFRS 16 Leases.
Change
Additional disclosures made in respect of a business acquired during the year.
Change
Additional disclosure on changes in shareholders ownership as required by the company’s by-laws.
Change
Consumer expectation is disclosed as a new risk in the risk management report.
Change
More details on the calculation of discount rates used in impairment testing have been provided.

Sodexo SA Monitor

Sodexo SA Name Annual Report 2016
CR Monitor Issue: 
2017/0303
Company covered: 
Sodexo SA
Period End: 
31 August, 2016
Report issued on 06 March 2017 covered the following practice issues:
Change
Geographical segment entity wide disclosures extended to include separate disclosure of United Kingdom.
Change
Cancellation of treasury shares reduces capital.

Share-based payments under IFRS disclosure of the extent of arrangements and valuation

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the extent of such arrangements and the valuation of instruments granted. In relation to the valuation of share options the report considers the valuation methods applied by the sample companies.  

Share-based Payment Arrangements under IFRS disclosure of nature and impact

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the nature of such arrangements and the impacts on profit or loss during the period. The report will also look at the overall significance of share-based payments by considering total share-based payment expense as a percentage of profit after tax, the length of disclosure in the financial statements and the number of share-based payment schemes that companies have.

Income statement format - Sodexo SA

Period End: 
31 August 2013
Period End Date: 
2013-08-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5757 Restaurants & Bars
Auditor: 
PricewaterhouseCoopers

Earnings per share - Sodexo SA

Period End: 
31 August 2013
Period End Date: 
2013-08-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5757 Restaurants & Bars
Auditor: 
PricewaterhouseCoopers

Other Comprehensive Income: Presentation of items by reclassification status an emerging issue under IFRS

This report considers the presentation of other comprehensive income following the issue of amendments to IAS 1 “Presentation of financial statements”. It considers how the various line items that represent other comprehensive income are reported by nature focusing on the presentational split between those items that will not be reclassified subsequently to profit or loss and those that will be reclassified to profit or loss when specific conditions are met.