Cadbury Schweppes Issues 2004 Results in Accordance With IFRS.
PR Newswire Europe, May, 2005
LONDON, May 19 /PRNewswire/ -- Cadbury Schweppes plc has adopted International Financial Reporting Standards ("IFRS") with effect from 3 January 2005. IFRS is the required reporting basis for all EU listed companies from 2005. In line with best practice, Cadbury Schweppes has today issued 2004 results for the half and full year prepared under IFRS. These results were announced previously under UK GAAP.
- The change in reporting principally impacts the following areas: goodwill amortisation; share awards; pensions; deferred tax; and financial instruments.
- Under IFRS our 2004 underlying operating profit (excluding goodwill/brand intangibles amortisation/impairment, restructuring costs and non-trading items) is 4% lower and our underlying earnings...
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