IFRS

SP Group A/S presents the annual report in accordance with IFRS. See the annual report for 2016, Note 1.

Changes to accounting policies

Effective 1 January 2016, SP Group A/S has implemented the following new or amended standards and interpretations:

  • IAS 16 and IAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation – Amendments to IAS 16 and IAS 38
  • IFRS 11 Accounting for Acquisitions of Interests in Joint Operations – Amendments to IFRS 11
  • IAS 1 Disclosure Initiative – Amendments to IAS 1
  • IAS 27 Equity Methods in Separate Financial Statements – Amendments to IAS 27
  • Annual Improvements to IFRSs 2012-14 Cycle

Annual Improvements to IFRSs 2012-14 Cycle implies amendments to IFRS 5, IFRS 7, IAS 19 and IAS 34. The amendments must be considered very specific amendments with a narrow scope.

As none of the amended standards and interpretations impacted recognition and measurement in 2016, they did not impact the profit/loss for the year or diluted earnings per share either.

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  • Reports

    Should you wish to obtain hardcopies of the annual reports, please send an e-mail to: info@sp-group.dk  with your name and address and the desired annual reports will be sent to you as quickly as possible.