Key management compensation

FRS 101 "Reduced disclosure framework"- A review of application in parent company accounts of IFRS groups

The preparation of parent company financial statements is something that all consolidated IFRS groups have to consider. In light of the great level of recent change in this area in the UK this represents a one-off report giving guidance on the preparation of parent company financial statements under FRS 101 "Reduced Disclosure Framework". It focuses on UK groups that prepare IFRS consolidated accounts.

The report sets out the key findings from our review of the first-time application of FRS 101 “Reduced Disclosure Framework” by a group of 29 parent companies that prepare consolidated financial statements under IFRS.  We consider a number of points including: how companies informed shareholders of the intention to implement FRS 101; the format of the primary financial statements; disclosure of the list of exemptions taken; the concept of equivalent disclosure in the consolidated financial statements; the length of company financial statements under FRS 101; and changes in accounting policy on adoption. 

Key management remuneration - Tesco Plc

Period End: 
28 February 2015
Period End Date: 
2015-02-28
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5337 Food Retailers & Wholesalers
Auditor: 
PricewaterhouseCoopers

Related party disclosures - BNP Paribas SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8355 Banks
Auditor: 
PricewaterhouseCoopers

Related party disclosures - Logica plc

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
FTSE Mid 250, S&P Europe 350
ICB Industry Classification: 
9533 Computer Services
Auditor: 
PricewaterhouseCoopers

Related party disclosures - Fiat SPA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3353 Automobiles
Auditor: 
Deloitte & Touche