Accor

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.

Intangible assets - Accor SA

Period End: 
30 December 2012
Period End Date: 
2012-12-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5753 Hotels
Auditor: 
Deloitte

Intangible assets - Accor SA

Period End: 
30 December 2012
Period End Date: 
2012-12-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5753 Hotels
Auditor: 
Deloitte

Intangible assets other than goodwill under IFRS

This report, based on an examination of the IFRS financial statements of 28 large listed European companies, analyses the disclosure of intangible assets other than goodwill. Included is an examination of companies’ intangible asset disclosures both on the face of the primary financial statements and in the notes. Areas considered include the disclosure of intangible assets separately from goodwill on the face of the statement of financial position, amortisation related disclosures and the presentation of a reconciliation of movements. In addition an examination of the significance of intangible assets relative to total assets is performed.

Property plant and equipment - Accor SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5753 Hotels
Auditor: 
Ernst & Young

Related Party Disclosures under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

Accor SA Period End 31 December 2007

Accor Annual Report Year 2007

Curtailment gain in termination benefits arises from new legislation
French hotel company Accor recognises a curtailment gain of €5 million in relation to a termination benefits plan as a result of new legislation.