DnB NOR

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.

DNB ASA Monitor

Submitted by ea11e72b-32c4-4... on Mon, 2015-09-21 16:26
DNB ASA Annual Report 2014
CR Monitor Issue: 
2015/0908
Company covered: 
DNB ASA
Period End: 
31 December, 2014
Report issued on 21 September 2015 covered the following practice issues:
Restatement
Scope of consolidation extended to include some mutual funds under new rules.
Restatement
Joint ventures move to equity accounting from proportionate consolidation.
Pronouncements
Increase to impairment losses expected under impending financial instruments Standard.

Pensions - DnB NOR ASA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8355 Banks

DnB NOR ASA Period End 31 December 2010

Submitted by Company Reporting on Mon, 2011-06-27 10:28
DnB NOR Annual Report 2010
CR Monitor Issue: 
2011/0614
Company covered: 
DnB NOR ASA
Period End: 
31 December 2010
Report issued on 28 June 2011 covered the following practice issues:
Divergence
Gain on business disposal included in other operating income, although smaller one-off gains given separate line on income statement.
Change
Buy-out of non-controlling interest accounted for through equity under revised IAS 27 "Consolidated and separate financial statements".
Change
Change to defined benefit pension arrangements treated as curtailment with gain arising.
Change
Maturity analysis of financial instruments in liquidity disclosures includes financial assets, as maturity policies and concerns over sovereign debt disclosed.