Enagas

Fair value measurement information under IFRS

IFRS 13 “Fair value measurement” sets out a single consistent framework for measuring fair value within IFRS financial statements and outlines a standardised set of disclosures in respect of fair value measurements. IFRS 13 has been mandatory now for some years, with application being required for annual reporting periods beginning on or after 1 January 2013. This report sets out the results of how requirements of the standard have been put into practice, both in terms of measurement and disclosure, in the consolidated financial statements of 139 large public limited companies with year ends between 31 March 2016 and 1 April 2017. It is not an exhaustive study of all aspects of IFRS 13 application and its conclusions are limited to our findings in respect of the areas analysed within the financial statements reviewed.

Provisions under IFRS

The focus of this report is the disclsoure of provisions within IFRS financial statements. Included is an examination of company disclosures relating to individual classes of provision such as nature and timing as well as movements during the year. Our analysis is based on the financial statements of 26 large listed European companies drawn from a broad range of countries and industries. 

Cash Flow Statements - Enagas SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
Deloitte

Cash Flow Statements - Enagas SA

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
7573 Gas Distribution
Auditor: 
Deloitte

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.