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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.

Eni S.p.A. Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/1108
Period End: 
30 June 2015
Listing Status: 
Europe 350
ICB Industry Classification: 
0537 Integrated Oil & Gas
Auditor: 
Ernst & Young
Pronouncements
Amendment to employee benefits Standard adopted, with no significant impact.
Restatement
Segmental information restated for changes in organisation and accountability.