AP Moller-Maersk

AP Moller-Maersk A/S Monitor

AP Moller-Maersk A/S Annual Report 2017
CR Monitor Issue: 
2018/0410
Company covered: 
AP Moller-Maersk A/S
Period End: 
31 December,2017
Report issued on 10 April 2018 covered the following practice issues:
Change
Summarised information disclosed in respect of discontinued operations.
Pronouncements
Quantified disclosure as to the future impact of IFRS 16.
Change
Risk disclosures include presentation of a risk heat map.
Change
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: 
2015-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2773 Marine Transportation
Auditor: 
KPMG

AP Moller-Maersk A/S Monitor

AP Moller-Maersk A/S Annual Report 2013
CR Monitor Issue: 
2014/0602
Company covered: 
AP Moller-Maersk A/S
Period End: 
31 December 2013
Report issued on 03 June 2014 covered the following practice issues:
Restatement
Activities of vessels in pool arrangements treated as joint operations.
Change
Overdrafts shown as deduction from cash and cash equivalents in statement of cash flows.
Change
Disposal group classed as discontinued operation.

AP Moller Maersk A/S Period End 31 December 2010

AP Moller Maersk A/S Annual Report 2010
CR Monitor Issue: 
2011/0713
Company covered: 
AP Moller Maersk A/S
Period End: 
31 December 2010
Report issued on 27 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Pre-acquisition book values not identified.
Change
Impairment test basis altered.
Restatement
Provisions relating to legal disputes identified separately.
Restatement
Deferred tax assets and liabilities grossed up.
Restatement
Amounts on the face of the income statement no longer aggregated.
Change
Financial impact of post balance sheet event not quantified.

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.