Swedish Match

Swedish Match AB

Swedish Match AB Annual Report 2017
CR Monitor Issue: 
2018/0601
Company covered: 
Swedish Match AB
Period End: 
31 December, 2017
Report issued on 5 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new standards issued but not yet adopted IFRS 9,15 and 16.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7
Change
Detailed description of the factors that make up the goodwill recognised following a business acquisition.

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.

Swedish Match AB Period End 31 December 2010

Swedish Match AB Annual Report 2010
CR Monitor Issue: 
2011/0616
Company covered: 
Swedish Match AB
Period End: 
31 December 2010
Report issued on 29 June 2011 covered the following practice issues:
Divergence
Unrecognised portion of gain on contribution of businesses in exchange for interest in associate is described as deferred rather than eliminated.
Change
Company adopts Global Reporting Initiative guidelines as structure of sustainability reporting.
Change
Gain arises as transfer of pension commitments to insurer leads to their being accounted for as defined contribution schemes.
Change
Segmentation changed following contribution of businesses to new associate.
Restatement
Unexplained restatement of comparative directors' remuneration.