Voestalpine AG Monitor

Voestalpine AG Annual Report 2017-18
CR Monitor Issue: 
Company covered: 
Voestalpine AG
Period End: 
31 March, 2018
Report issued on 21 August 2018 covered the following practice issues:
Presentation of a reconciliation of movements in liabilities arising from financing activities in line with IAS 17 "Statement of cash flows".
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Disclosure of impairment charge analysed by cash generating unit.

Voestalpine AG Monitor

voestalpine AG Annual Report 2017
CR Monitor Issue: 
Company covered: 
voestalpine AG
Period End: 
31 March, 2017
Report issued on 28 November 2017 covered the following practice issues:
Discussion of key audit matters introduced within the audit report.
Extended disclosure on the expected future impacts of impending new financial instruments, revenue, and lease standards.
Disclosure of transfer of own bonds from Level 2 to Level 1 of fair value valuation hierarchy.

Financial risk disclosures - Voestalpine AG

Period End: 
31 March 2011
Period End Date: 
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
1757 Iron & Steel
Grant Thornton

Financial Risk Disclosures of Non Financial Companies under IFRS

This report analyses companies’ disclosures in respect of three types of financial risk. Areas covered are credit risk, liquidity risk and market risk factors such as exchange rate movement, interest rate movement and commodity price movement. Our analysis is based on an examination of the IFRS financial statements of 21 large listed European non financial companies.

Deferred Tax under IFRS

Focusing on a sample of 21 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses companies’ disclosures of deferred tax balances including an investigation into whether they choose to present a reconciliation showing movements during the year.

Voestalpine AG Period End 31 March 2009

Voestalpine AG Annual Report 2009





Significance of long-term growth assumptions for goodwill disclosed

Austrian steel company Voestalpine discloses that a decrease from 1% to zero in its assumed long-term growth rate would lead to €49.1 million goodwill impairment.