Assa Abloy

Assa Abloy AB

Assa Abloy Annual Report 2017
CR Monitor Issue: 
2018/0701
Company covered: 
Assa Abloy Annual Report 2017
Period End: 
31 December, 2017
Report issued on 03 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Additional disclosure of taxation in statement of comprehensive income.
Change
Finance lease assets identified as a separate class of property plant and equipment.

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.

Presentation Of Comprehensive Income, an emerging issue under IFRS

This report examines the extent to which companies follow the current requirement under IFRS to present total comprehensive income in the statement of changes in equity.

Assa Abloy AB Period End 31 December 2010

Assa Abloy AB Annual Report 2010
CR Monitor Issue: 
2011/0903
Company covered: 
Assa Abloy AB
Period End: 
31 December 2010
Report issued on 05 September 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Breakdown of executive team remuneration includes the cost of a newly established share-based payment plan.
Change
Changes related to other comprehensive income disclosed separately within the statement of changes in equity.
Change
Auditors' fees analysed by type of service.
Change
Country sales breakdown sees greater disaggregation.
Change
Comparatives not consistent with current year impairment presentation.