The ERICA WG has published a new “ERICA series” document, under the title: “Different alternatives that IFRS users can adopt: Analysis of the choices taken in Europe”. This note focuses on analysing the use of IFRS alternatives in ERICA+ groups (a sub-set from the ERICA database of around 250 groups with extra accounting details), showing general results by country, sector and size.

The ERICA WG has published a new “ERICA series” document, under the title: “FLEXIBILITY IN CLASSIFICATION OPTIONS WITHIN THE STATEMENT OF CASH FLOW”. This study examines the impact of the flexibility in classification options within the statement of cash flow. The option in the cash flow statement, according to IFRS, on how to classify interest and dividends paid and received hampers comparability between groups.

The ERICA WG has published a new “ERICA series” document, under the title: “REVENUE VARIATION DISCLOSURE - PERIOD 2014-2015”. This note conducts an in-depth analysis of the turnover growth of European non-financial listed groups in order to ascertain their intrinsic dynamism. The turnover growth of the main European non-financial listed groups is analysed in terms of its various components: exchange rate effects, changes in the scope of consolidation and organic growth.

ERICA WG has published its document: "European non-financial listed groups: analysis of 2015 data" together with its annex "European non-financial listed groups: analysis of 2015 data - Annexes".

The ERICA WG has published a new “ERICA series” document, under the title: “Recalculated data in European non-financial listed groups and the impact of the new IFRS 10-11-12 standards”.

The ERICA WG has published a new "ERICA series" document, under the title: "Dividend distribution in European non-financial listed groups". This short note offers an example of the usefulness of consolidated accounts data (under IFRS standards), enabling more accurate results in dividend analysis as consolidated data avoids the double counting of intra-group dividends which occurs with individual data.

The ERICA WG has published a new “ERICA series” document, under the title: “Analysis of Cash-Flow in European listed groups (ERICA database): a snapshot of the 2005-2014 period”. This short note offers an example of the usefulness of consolidated accounts data (under IFRS standards) for economic and financial analysis.

ECB Statistics Paper Series (SPS): The bank for the accounts of companies harmonized (BACH) database

Available free of charge at https://www.ecb.europa.eu/pub/pdf/scpsps/ecbsp11.en.pdf

The ERICA WG has published the first document of the "ERICA series": ERICA series 2013 - 1. Restated data

ERICA WG has published its document: "European non-financial listed groups: analysis of 2013 data" together with its annex "European non-fin