Bouygues SA Monitor

Bouygues Annual Report 2017
CR Monitor Issue: 
Company covered: 
Period End: 
31 December, 2017
Report issued on 24 July 2018 covered the following practice issues:
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Restatement of segmental information following reallocation of contracts.
Audit report includes separate disclosure of auditor and management responsibilities.

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.

Bouygues SA Period End 31 December 2007

Bouygues Annual Report Year 2007

Another company moves away from the corridor method for pensions
French construction and media company Bouygues moves from the corridor method to immediate recognition outside the income statement for actuarial gains and losses on measurement of its pension obligations.