COMPANY REPORTING

Filter CR Extracts

Filter by Subject

Filter by ICB Industry Classification

About CR Extracts

CR Extracts is a selection of extracts from recent annual reports of companies reporting under IFRS, arranged by each of the major accounting topics and ranked according to the quality of the underlying disclosure.

The CR Extracts database is a high quality collection of real life examples of company reporting practices under IFRS, ranked on a scale of 1 to 5 stars illustrating the quality of the underlying disclosure.

Extracts are now available for over 40 disclosure areas within 13 major accounting topics under IFRS. The database will be updated in real time with new examples added regularly.

A five star rating to a particular extract signifies that the disclosure under review has not only complied with all the requirements within the rules but has actually provided information for readers which is considered above and beyond the common practice. A one star rating, however, signifies a significant lack of clarity or non-compliance with the underlying rules.

Title	Extract Rating
Pensions - Wartsila IAS 19 'Employee benefits' Pensions	4
Earnings per share - William Hill plc Earnings per share IAS 33 'Earnings per share'	3
Business disposals – ArcelorMittal SA Business disposals IFRS 5 'Non-current assets held for sale and discontinued operations'	4
Key assumptions of impairment testing - Randstad Holding nv IAS 36 'Impairment of assets' Impairments Value in use method and assumptions	4
Related party disclosures - Daimler IAS 24 'Related party disclosures' Related party transactions	4
Pensions - Swisscom Pensions	4
Financial instruments - CNH Industrial N.V. Financial instruments	4
Fair Value measurement -ASML Holding N.V. IFRS 13 'Fair value measurement'	4
Income taxes - Kone corporation IAS 1 'Presentation of financial statements'	4
Provisions - Kone Corporation IAS 37 'Provisions, contingent liabilities and contingent assets'	4
Operaing leases - Supergroup Plc IAS 17 'Leases' Operating leases	4
Pension actuarial assumptions: Sensitivity analysis -Compass Group plc Employee benefits IAS 19 'Employee benefits'	4
Financial instruments: Liquidity risk disclosures - Debenhams plc Financial instruments IFRS 7 'Financial instruments: disclosures' Risk disclosures	4
Deferred tax - Fenner Deferred tax IAS 12 'Income taxes'	4
Intangible assets - Close Brothers Group plc IAS 38 'Intangible assets' Intangible assets	3
Accounting policies - Renishaw Accounting policies IAS 8 (revised) 'Accounting policies, changes in accounting estimates and errors'	3
Share based payments - Redrow plc IFRS 2 'Share-based payment' Share-based payments	4
Related party disclosures Wartsila Related party transactions	4
Retirement benefits - Debenhams plc IAS 19 'Employee benefits' Retirement benefits	4
Operating leases - Dunelm Group plc IAS 17 'Leases' Operating leases	4
Provisions - Whitbread PLC IAS 37 'Provisions, contingent liabilities and contingent assets' Provisions	4
Retirement Benefits-Britvic plc Employee benefits IAS 19 'Employee benefits' Retirement benefits	4
Income taxes - Compass Group plc IAS 12 'Income taxes' Income tax	4
Provisions - Close Brothers Group plc IAS 37 'Provisions, contingent liabilities and contingent assets' Provisions	4
Retirement benefits - Redrow plc Employee benefits IAS 19 'Employee benefits' Retirement benefits	4
Earnings per share- Halfords Group plc Earnings per share IAS 33 'Earnings per share'	4
Related party disclosures - Thomas cook Group plc IAS 24 'Related party disclosures' Related party transactions	4
Segment Reporting - Sports Direct International plc IFRS 8 'Operating segments' Segmental information	4
Finance leases - Carpetright plc Finance leases	4
Share-based payments - easyJet plc IFRS 2 'Share-based payment'	4
Deferred tax - Merck Deferred tax IAS 12 'Income taxes' Income tax	4
Pensions - AstraZeneca plc IAS 19 'Employee benefits' Pensions	4
Joint ventures - Engie IFRS 12 'Disclosure of interests in other entities' Joint arrangements Joint ventures	4
Impairments and reversals - A.P. Moller-Maersk IAS 36 'Impairment of assets' Impairments	4
Investment properties - Land Securities Group Plc Fair value measurement IAS 40 'Investment property' IFRS 13 'Fair value measurement' Investment properties	5
Investment properties - Land Securities Group Plc IAS 40 'Investment property' Investment properties	4
Inventories - UCB SA IAS 2 'Inventories' Inventories	4
Operating leases - Sasol IAS 17 'Leases' Leases	5
Pensions - Novartis AG IAS 19 'Employee benefits' Pensions	4
Pensions - Novartis AG IAS 19 'Employee benefits' Pensions	4

Company Reporting

Filter CR Extracts

About CR Extracts