Profit and loss information

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.

GB Group plc Monitor

GB Group plc Annual Report 2014
CR Monitor Issue: 
2015/0214
Company covered: 
GB Group plc
Period End: 
31 March 2014
Report issued on 27 February 2015 covered the following practice issues:
Change
Comparative adjusted revenue 7.8% lower than unadjusted figure following agreement to relinquish royalty revenue.
Change
Initial and maximum contingent consideration and funding sources disclosed for acquisition after reporting period.
Change
Change to preferred measure of segmental performance.

Segmental information - Infineon Technologies AG

Period End: 
30 September 2010
Period End Date: 
2010-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
9576 Semiconductors
Auditor: 
KPMG

Segmental information - WH Smith plc

Period End: 
31 August 2010
Period End Date: 
2010-08-31
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5379 Specialty Retailers
Auditor: 
Deloitte

Segmental information - ING NV

Period End: 
31 December 2009
Period End Date: 
2009-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8575 Life Insurance
Auditor: 
Ernst & Young

Segmental information - BHP Billiton plc

Period End: 
30 June 2010
Period End Date: 
2010-06-30
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
1775 General Mining
Auditor: 
KPMG

Segmental information - Thyssenkrupp AG

Period End: 
30 September 2010
Period End Date: 
2010-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
1757 Iron & Steel
Auditor: 
KPMG

Segmental information - Compagnie de Saint-Gobain SA

Period End: 
31 December 2009
Period End Date: 
2009-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
PricewaterhouseCoopers

Segmental information - Sampo Oyj

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8532 Full Line Insurance
Auditor: 
Ernst & Young