Alstom

Alstom Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0205
Period End: 
30 September 2014
Listing Status: 
Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
PricewaterhouseCoopers & Mazars
Pronouncements
Move to equity accounting for some joint arrangements.
Pronouncements
Summarised financial information published on main associate.
Change
Classification of energy activities as discontinued reduces continuing revenue by 70.7%.

Alstom SA Monitor

Alstom SA Annual Report 2013
CR Monitor Issue: 
2013/0903
Company covered: 
Alstom SA
Period End: 
31 March 2013
Report issued on 09 September 2013 covered the following practice issues:
Inconsistent
Russian associate's results included with 15 month delay after finalisation of initial accounting.
Change
Defined benefit pension disclosures disaggregated geographically.
Change
Pension sensitivity disclosures extended.
Pronouncements
Impact of amendments to IAS 19 quantified.
Divergence
Employee expenses restated without explanation.

Financial risk disclosures - Alstom SA

Period End: 
31 March 2011
Period End Date: 
2011-03-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
PricewaterhouseCoopers

Financial Risk Disclosures of Non Financial Companies under IFRS

This report analyses companies’ disclosures in respect of three types of financial risk. Areas covered are credit risk, liquidity risk and market risk factors such as exchange rate movement, interest rate movement and commodity price movement. Our analysis is based on an examination of the IFRS financial statements of 21 large listed European non financial companies.

Deferred Tax under IFRS

Focusing on a sample of 21 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses companies’ disclosures of deferred tax balances including an investigation into whether they choose to present a reconciliation showing movements during the year.