Assets and liabilities by segment

Segment disclosures and the chief operating decision maker under IFRS

This report sets out our findings in respect of a review of the IFRS segment disclosures of 25 UK listed companies, drawn from a range of different industries, as covered by IFRS 8 “Operating segments”. We consider a number of points including disclosures in respect of the chief operating decision maker, the factors used to identify reportable segments and whether there has been aggregation of operating segments and income statement and statement of financial position information reported by segment.

Segmental information - Smiths Group plc

Period End: 
31 July 2010
Period End Date: 
2010-07-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
2727 Diversified Industrials
Auditor: 
PricewaterhouseCoopers

Segmental information - PZ Cussons plc

Period End: 
31 May 2010
Period End Date: 
2010-05-31
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
3767 Personal Products
Auditor: 
PricewaterhouseCoopers