AEGON

Fair value measurement information under IFRS

IFRS 13 “Fair value measurement” sets out a single consistent framework for measuring fair value within IFRS financial statements and outlines a standardised set of disclosures in respect of fair value measurements. IFRS 13 has been mandatory now for some years, with application being required for annual reporting periods beginning on or after 1 January 2013. This report sets out the results of how requirements of the standard have been put into practice, both in terms of measurement and disclosure, in the consolidated financial statements of 139 large public limited companies with year ends between 31 March 2016 and 1 April 2017. It is not an exhaustive study of all aspects of IFRS 13 application and its conclusions are limited to our findings in respect of the areas analysed within the financial statements reviewed.

Related Party Disclosures under IFRS

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 under IFRS

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.

AEGON NV Period End 31 December 2010

AEGON NV Annual Report 2010
CR Monitor Issue: 
2011/1012
Company covered: 
AEGON NV
Period End: 
31 December 2010
Report issued on 26 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Restatement
Silent restatements of disclosures relating to financial instruments fair valued at Level 3.
Change
"New markets" segment introduced while "other countries" removed.
Restatement
Restatement of net amount at risk for guarantees in the Netherlands without explanation.

AEGON NV Period End 31 December 2005

In or out of shadows
Dutch insurer AEGON adopts shadow accounting for insurance contract liabilities while Swiss insurance company Zurich Financial Services changes policy and measures its insurance liabilities at fair value.