Sandvik

Sandvik Monitor

Sandvik Annual Report 2017
CR Monitor Issue: 
2018/1015
Company covered: 
Sandvik
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Disclosure made in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Deferred tax impacted due to reduction in US corporate income tax rate.
Change
Additional disclosure in respect of sustainability risks.

Hedge accounting - Sandvik AB

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
KPMG

Intangible assets - Sandvik AB

Period End: 
30 December 2012
Period End Date: 
2012-12-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
KPMG

Intangible assets other than goodwill under IFRS

This report, based on an examination of the IFRS financial statements of 28 large listed European companies, analyses the disclosure of intangible assets other than goodwill. Included is an examination of companies’ intangible asset disclosures both on the face of the primary financial statements and in the notes. Areas considered include the disclosure of intangible assets separately from goodwill on the face of the statement of financial position, amortisation related disclosures and the presentation of a reconciliation of movements. In addition an examination of the significance of intangible assets relative to total assets is performed.