AP Moller-Maersk

AP Moller-Maersk A/S Monitor

AP Moller-Maersk A/S Annual Report 2017
CR Monitor Issue: 
Company covered: 
AP Moller-Maersk A/S
Period End: 
31 December,2017
Report issued on 10 April 2018 covered the following practice issues:
Summarised information disclosed in respect of discontinued operations.
Quantified disclosure as to the future impact of IFRS 16.
Risk disclosures include presentation of a risk heat map.
Disclosure of borrowings includes a reconciliation of movements.

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.

Impairments and reversals - A.P. Moller-Maersk

Period End: 
31 December, 2015
Period End Date: 
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2773 Marine Transportation

AP Moller-Maersk A/S Period End 31 December 2008

AP Moller-Maersk A/S Annual Report Year 2008

Limit placed on impairment against an associate

When testing an associate for impairment, Danish transporter AP Moller-Maersk (Maersk) tells us that value in use cannot be lower than its share of the associate’s equity.