1753 Aluminum

Norsk Hydro ASA Monitor

Norsk Hydro ASA Annual Report 2014
CR Monitor Issue: 
2015/0907
Company covered: 
Norsk Hydro ASA
Period End: 
31 December, 2014
Report issued on 22 September 2015 covered the following practice issues:
Restatement
Revised accounting for joint operations under new rules, with no impact on equity.
Pronouncements
New rules expected to change timing of recognition for some levies and indirect taxes.

Norsk Hydro ASA

Norsk Hydro ASA Annual Report 2010
CR Monitor Issue: 
2012/0213
Company covered: 
Norsk Hydro ASA
Period End: 
31 December 2010
Report issued on 22 February 2012 covered the following practice issues:
Inconsistent
Advances to and equity investments in associates and joint ventures not separated.
Change
Disclosure of the details of a post-balance sheet acquisition including a "significant" gain on remeasurement of previous interest in the acquiree.
Change
Primary Metal segment splitted into two following the acquisition.
Change
Separate disclosure of reversal of write down of inventories.