Bombardier

Share-based payments under IFRS disclosure of the extent of arrangements and valuation

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the extent of such arrangements and the valuation of instruments granted. In relation to the valuation of share options the report considers the valuation methods applied by the sample companies.  

Share-based Payment Arrangements under IFRS disclosure of nature and impact

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the nature of such arrangements and the impacts on profit or loss during the period. The report will also look at the overall significance of share-based payments by considering total share-based payment expense as a percentage of profit after tax, the length of disclosure in the financial statements and the number of share-based payment schemes that companies have.

Hedge accounting - Bombardier Corporation

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
Listed
ICB Industry Classification: 
2713 Aerospace
Auditor: 
Ernst & Young

Research and development - Bombardier

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
Listed
ICB Industry Classification: 
2713 Aerospace
Auditor: 
Ernst & Young

Research and development - Bombardier

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
Listed
ICB Industry Classification: 
2713 Aerospace
Auditor: 
Ernst & Young

Other comprehensive income under IFRS

This report, based on an examination of the IFRS financial statements of 30 large global listed companies, analyses the presentation of components of other comprehensive income. Included is an examination of whether companies disclose each component classified by nature. Considered also is the disclosure of related tax impacts, reclassifications to profit or loss and the impact of other comprehensive income items on equity components.  

Income statement format under IFRS

This report establishes through an analysis of the financial statements of 30 large global listed companies whether companies more commonly present a single statement of comprehensive income or an income statement and a separate statement showing components of other comprehensive income. Considered also is the presentation format adopted for expenses and the presentation of manditory items such as revenue, finance costs, share of the profit or loss of associates and joint ventures accounted for using the equity method, tax expense and the total result from discontinued operations.