BASF

Related Party Disclosures

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

BASF SE Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-06-03 09:29
BASF SE Annual Report 2010
CR Monitor Issue: 
2011/0602
Company covered: 
BASF SE
Period End: 
31 December 2010
Report issued on 03 June 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Analysis of related party transactions presented.
Change
Aged analysis of overdue receivables includes disclosure of doubtful debt valuation allowances.
Restatement
Cash flows from hedging activities shown as part of financing activities rather than operating activities.

BASF AG Period End 31 December 2006

Submitted by Company Reporting on Wed, 2007-05-30 23:00

Recognition of intangible assets reduces goodwill by €2.8 billion
 German chemicals company BASF makes several acquisitions and increases intangibles by €2.8 billion in respect of assets not recognised previously.