Svenska Handelsbanken

Svenska Handelsbanken AB

Svenska Handelsbanken Annual Report 2017
CR Monitor Issue: 
2018/0705
Company covered: 
Svenska Handelsbanken Annual Report 2017
Period End: 
Svenska Handelsbanken
Report issued on 03 July 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure added in respect of impact of IFRS 9 "Financial instruments".
Change
Separate disclosure added in respect of insurance business risk.

Financial instruments offset disclosures: an emerging issue under IFRS

This report considers company disclosures in relation to the offsetting of financial assets and financial liabilities following adoption of an amendment to IFRS 7 “Financial instruments: disclosures”. It covers the disclosure of financial assets and financial liabilities that are eligible for offsetting under IAS 32 “Financial instruments: presentation” plus disclosure of those subject to master netting arrangements or similar agreements for which offsetting is not permitted.   

Accounting Errors - A State Of Denial?

This report reviews disclosures made by companies when their financial statements have been restated to correct prior period errors.