Telecom Italia

IAS 19 Revised "Employee Benefits", an emerging issue under IFRS

This report focuses on the early adoption of amendments to IAS 19 “Employee benefits”. It considers three main areas: the recognition of actuarial gains and losses in other comprehensive income rather than partial recognition through profit or loss; the replacement of interest cost and expected return on plan assets with a net interest amount that is calculated by applying a discount rate to the net defined benefit obligation / asset; and the recognition of past service costs.

Cash Flow Statements - Telecom Italia SpA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
PricewaterhouseCoopers

Cash Flow Statements - Telecom Italia SpA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
PricewaterhouseCoopers

Cash Flow Statements - Telecom Italia SpA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
PricewaterhouseCoopers

Cash Flow Statements - Telecom Italia SpA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
PricewaterhouseCoopers

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.

 

Telecom Italia SpA Period End 31 December 2008

Telecom Italia Annual Report 2008

Tax realignments, less new costs for employees boost profit by 16%
Italian telecoms operator Telecom Italia recognises net income from tax realignments that, after expensing of employee agreements, increases post-tax profit by 16%.


Business excluded from consolidation following its nationalisation
Italian telecoms operator Telecom Italia excludes a Bolivian business from consolidation following nationalisation.