ASML

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.

ASML Holding NV Period End 31 December 2010

Submitted by Alisdair on Wed, 2011-04-13 09:47
ASML Holding NV Annual Report 2010
Undue reliance on US GAAP’s concept of control widens scope of consolidation
Dutch semiconductor manufacturer ASML consolidates a special purpose entity (SPE) that it controls, following changes to US GAAP which it uses to interpret the concept of control in SIC 12 “Consolidation – special purpose entities”, although there is relevant guidance in SIC 12.
Cash measured at fair value is reclassified to the highest category
Dutch semiconductor manufacturer ASML reclassifies money market funds to Level 1 from Level 2 of the fair value hierarchy of IFRS 7 “Financial instruments: disclosures”, but discloses elsewhere that it classifies them as loans and receivables.

ASML Holding NV Period End 31 December 2007

Submitted by Company Reporting on Thu, 2008-04-03 14:00
ASML Annual Report Year 2008

Return of capital represents 44% of opening equity
Dutch semiconductor company ASML returns €1.01 billion to shareholders that represents 44% of opening equity.

ASML Holding NV Period End 31 December 2005

Submitted by Company Reporting on Wed, 2006-04-05 23:00

Taxation benefit of share-based payments


Semiconductor company ASML recognises an expense of €9.4 million for the fair value of its share-based payments but increases equity by €16.1 million.