Roche

Roche Holding Ltd Monitor

Roche Holding Ltd Annual Report 2017
CR Monitor Issue: 
2018/0521
Company covered: 
Roche Holding Ltd
Period End: 
31st December 2017
Report issued on 29 May 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of new accounting standards.
Change
Additional information disclosed in respect of provisions.
Change
Disclosure of IFRS 5 information linked to business disposals.
Change
Change in presentation of cash flows from investing activities.
Change
Calculation of goodwill linked to step acquisitions takes into account fair value of previously held interests.
Change
Newly acquired investment in associate accounted for using the equity method.

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.

Roche Holding Ltd Monitor

Roche Holding Ltd Annual Report 2015
CR Monitor Issue: 
2016/0901
Company covered: 
Roche Holding Ltd
Period End: 
31 December, 2015
Report issued on 07 September 2016 covered the following practice issues:
Change
Finalisation of the accounting of business acquisition resulting in decrease to goodwill.
New
Recognition of restructuring costs including loss on divestment.

Cash Flow Statement Roche

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
KPMG

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.

Research and development - Roche Holding Ltd

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
KPMG

Research and development - Roche Holding Ltd

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
KPMG