Asset class fair value

Pensions - Swiss Life

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
PricewaterhouseCoopers

Pensions - Smith & Nephew

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
Ernst & Young

Fair value measurement disclosures - other assets: an emerging issue under IFRS

This report surveys fair value measurement disclosures on assets other than financial instruments, investment property and bearer plants.  Our sample covers biological assets, land and buildings, non-financial assets held in defined benefit pension schemes and cash-generating units whose recoverable amount is calculated using fair value less costs to sell. We note a predominance of classification at Level 3, indicating use of unobservable inputs.

Pensions - Hays plc

Period End: 
30 June 2010
Period End Date: 
2010-06-30
Listing Status: 
FTSE Mid 250, S&P Europe 350
ICB Industry Classification: 
2793 Business Training & Employment Agencies
Auditor: 
Deloitte