Australia

Cash Flow Statement CSL Limited

Period End: 
30 June 2014
Period End Date: 
2014-06-30
Listing Status: 
Listed
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
Ernst & Young

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.

Capital management - ANZ Bank

Period End: 
30 September 2014
Period End Date: 
2014-09-30
Listing Status: 
Listed
ICB Industry Classification: 
8355 Banks
Auditor: 
KPMG

Capital management - Commonwealth Bank of Australia

Period End: 
30 June 2014
Period End Date: 
2014-06-30
Listing Status: 
Listed
ICB Industry Classification: 
8355 Banks
Auditor: 
PricewaterhouseCoopers

Hedge accounting - Crown Resorts Ltd

Period End: 
30 June 2014
Period End Date: 
2014-06-30
Listing Status: 
Listed
ICB Industry Classification: 
5753 Hotels
Auditor: 
Ernst & Young

Research and development - Telstra

Period End: 
30 June 2014
Period End Date: 
2014-06-30
Listing Status: 
Listed
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
Ernst & Young