In 2020 there were no significant changes in accounting criteria.
Memoria NH 2020
Informe anual
- CONSOLIDATED FINANCIAL STATEMENTS AND MANAGEMENT REPORT
- INDEPENDENT AUDITORS’ REPORT ON CONSOLIDATED FINANCIAL STATEMENTS
- CONSOLIDATED BALANCE SHEETS
- CONSOLIDATED COMPREHENSIVE PROFIT AND LOSS STATEMENTS
- CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY
- CONSOLIDATED CASH FLOW STATEMENTS
- REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS
- 1.- ACTIVITY AND COMPOSITION OF THE PARENT COMPANY
- 2.- BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSOLIDATION PRINCIPLES
- 2.1. Basis of Presentation of the Consolidated Financial Statements
- 2.2. Standards and interpretations effective in this period
- 2.3. Accounting Correction
- 2.4 Accounting criteria change
- 2.5. Comparison of information
- 2.6. Foreign currency transactions and balances
- 2.7. Responsibility for the information, estimates made and sources of uncertainty
- 2.8. Going concern
- 2.9. Consolidation Principles Applied
- 3.- PROPOSED DISTRIBUTION OF PROFITS
- 4.- VALUATION STANDARDS
- 4.1 Property, plant and equipment
- 4.2. Goodwill
- 4.3 Other intangible assets
- 4.4 Impairment to non-financial assets subject to amortisation or depreciation
- 4.5. Leases
- 4.6 Financial Instruments
- 4.7 Non-Current Assets and Associated Lliabilities Held for Sale and Discontinued Operations
- 4.8 Classification of financial assets and debts into current and non-current
- 4.9 Income and expenses
- 4.10 Official subsidies
- 4.11 Corporate income tax
- 4.12 Obligation to employees
- 4.13 Onerous contracts
- 4.14 Share-based Remuneration Schemes
- 4.15 Treasury shares
- 4.16 Provisions and obligations to employees
- 4.17 Environmental policy
- 4.18 Consolidated cash flow statements
- 5.- PROFIT/(LOSS) PER SHARE
- 6.- BUSINESS COMBINATIONS
- 7.- PROPERTY, PLANT AND EQUIPMENT
- 8.- LEASES
- 9.- GOODWILL
- 10.- OTHER INTANGIBLE ASSETS
- 11.- IMPAIRMENT
- 12.- INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
- 13.- NON-CURRENT FINANCIAL INVESTMENT
- 14.- TRADE RECEIVABLES
- 15.- CASH AND CASH EQUIVALENTS
- 16.- ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
- 17.- EQUITY
- 18.- DEBT IN RESPECT OF BOND ISSUES AND BANK BORROWINGS
- 19.- TAX NOTE
- 20.- OTHER NON-CURRENT LIABILITIES
- 21.- PROVISIONS FOR CONTINGENCIES AND CHARGES
- 22.- TRADE AND OTHER PAYABLES
- 23.- OTHER CURRENT LIABILITIES
- 24.- THIRD-PARTY GUARANTEES AND CLAIMS IN PROGRESS
- 25.- LONG-TERM INCENTIVE PLAN
- 26.- INCOME AND EXPENSES
- 27.- RELATED PARTY TRANSACTIONS
- 28.- INFORMATION BY SEGMENTS
- 29.- REMUNERATION AND OTHER STATEMENTS MADE BY THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT
- 30.- INFORMATION ON ENVIRONMENTAL POLICY
- 31.- EXPOSURE TO RISK
- 32.- EVENTS AFTER THE REPORTING PERIOD
- APPENDIX I: SUBSIDIARIES
- APPENDIX II: ASSOCIATES COMPANIES
- CONSOLIDATED MANAGEMENT REPORT
- ANNUAL CORPORATE GOVERNANCE REPORT
- ANNUAL REPORT OF THE AUDIT AND CONTROL COMMITTEE OF NH HOTEL GROUP, S .A .
- AUDITOR’S REPORT ON “INFORMATION REGARDING THE INTERNAL CONTROL SYSTEM OVER FINANCIAL REPORTING (ICSFR)”
- CONSOLIDATED NON-FINANCIAL INFORMATION STATEMENT
- OUR PRESENCE IN THE WORLD 2020
- ABOUT THE CONSOLIDATED NON-FINANCIAL INFORMATION STATEMENT
- CHAIRMAN AND CEO’S MESSAGE
- MANAGEMENT OF THE HEALTH CRISIS CAUSED BY COVID-19
- NH HOTEL GROUP BUSINESS MODEL
- CORPORATE GOVERNANCE AND ETHICAL COMMITMENT
- RISK MANAGEMENT
- NH ROOM 4 SUSTAINABLE BUSINESS
- NH ROOM4 Sustainable Business Model
- Materiality analysis
- NH Hotel Group and the 2030 agenda
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Customers
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Responsible value chain
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Sustainable alliances
- NH ROOM4 PEOPLE: Employees
- NH ROOM4 PEOPLE: Community
- NH ROOM4 PLANET
- AWARDS TO NH HOTEL GROUP IN 2020
- PRINCIPLES GOVERNING THE PREPARATION OF THE NON-FINANCIAL INFORMATION STATEMENT
- ANNEXES
English
Spanish
- CONSOLIDATED FINANCIAL STATEMENTS AND MANAGEMENT REPORT
- INDEPENDENT AUDITORS’ REPORT ON CONSOLIDATED FINANCIAL STATEMENTS
- CONSOLIDATED BALANCE SHEETS
- CONSOLIDATED COMPREHENSIVE PROFIT AND LOSS STATEMENTS
- CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY
- CONSOLIDATED CASH FLOW STATEMENTS
- REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS
- 1.- ACTIVITY AND COMPOSITION OF THE PARENT COMPANY
- 2.- BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSOLIDATION PRINCIPLES
- 2.1. Basis of Presentation of the Consolidated Financial Statements
- 2.2. Standards and interpretations effective in this period
- 2.3. Accounting Correction
- 2.4 Accounting criteria change
- 2.5. Comparison of information
- 2.6. Foreign currency transactions and balances
- 2.7. Responsibility for the information, estimates made and sources of uncertainty
- 2.8. Going concern
- 2.9. Consolidation Principles Applied
- 3.- PROPOSED DISTRIBUTION OF PROFITS
- 4.- VALUATION STANDARDS
- 4.1 Property, plant and equipment
- 4.2. Goodwill
- 4.3 Other intangible assets
- 4.4 Impairment to non-financial assets subject to amortisation or depreciation
- 4.5. Leases
- 4.6 Financial Instruments
- 4.7 Non-Current Assets and Associated Lliabilities Held for Sale and Discontinued Operations
- 4.8 Classification of financial assets and debts into current and non-current
- 4.9 Income and expenses
- 4.10 Official subsidies
- 4.11 Corporate income tax
- 4.12 Obligation to employees
- 4.13 Onerous contracts
- 4.14 Share-based Remuneration Schemes
- 4.15 Treasury shares
- 4.16 Provisions and obligations to employees
- 4.17 Environmental policy
- 4.18 Consolidated cash flow statements
- 5.- PROFIT/(LOSS) PER SHARE
- 6.- BUSINESS COMBINATIONS
- 7.- PROPERTY, PLANT AND EQUIPMENT
- 8.- LEASES
- 9.- GOODWILL
- 10.- OTHER INTANGIBLE ASSETS
- 11.- IMPAIRMENT
- 12.- INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
- 13.- NON-CURRENT FINANCIAL INVESTMENT
- 14.- TRADE RECEIVABLES
- 15.- CASH AND CASH EQUIVALENTS
- 16.- ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE AND DISCONTINUED OPERATIONS
- 17.- EQUITY
- 18.- DEBT IN RESPECT OF BOND ISSUES AND BANK BORROWINGS
- 19.- TAX NOTE
- 20.- OTHER NON-CURRENT LIABILITIES
- 21.- PROVISIONS FOR CONTINGENCIES AND CHARGES
- 22.- TRADE AND OTHER PAYABLES
- 23.- OTHER CURRENT LIABILITIES
- 24.- THIRD-PARTY GUARANTEES AND CLAIMS IN PROGRESS
- 25.- LONG-TERM INCENTIVE PLAN
- 26.- INCOME AND EXPENSES
- 27.- RELATED PARTY TRANSACTIONS
- 28.- INFORMATION BY SEGMENTS
- 29.- REMUNERATION AND OTHER STATEMENTS MADE BY THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT
- 30.- INFORMATION ON ENVIRONMENTAL POLICY
- 31.- EXPOSURE TO RISK
- 32.- EVENTS AFTER THE REPORTING PERIOD
- APPENDIX I: SUBSIDIARIES
- APPENDIX II: ASSOCIATES COMPANIES
- CONSOLIDATED MANAGEMENT REPORT
- ANNUAL CORPORATE GOVERNANCE REPORT
- ANNUAL REPORT OF THE AUDIT AND CONTROL COMMITTEE OF NH HOTEL GROUP, S .A .
- AUDITOR’S REPORT ON “INFORMATION REGARDING THE INTERNAL CONTROL SYSTEM OVER FINANCIAL REPORTING (ICSFR)”
- CONSOLIDATED NON-FINANCIAL INFORMATION STATEMENT
- OUR PRESENCE IN THE WORLD 2020
- ABOUT THE CONSOLIDATED NON-FINANCIAL INFORMATION STATEMENT
- CHAIRMAN AND CEO’S MESSAGE
- MANAGEMENT OF THE HEALTH CRISIS CAUSED BY COVID-19
- NH HOTEL GROUP BUSINESS MODEL
- CORPORATE GOVERNANCE AND ETHICAL COMMITMENT
- RISK MANAGEMENT
- NH ROOM 4 SUSTAINABLE BUSINESS
- NH ROOM4 Sustainable Business Model
- Materiality analysis
- NH Hotel Group and the 2030 agenda
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Customers
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Responsible value chain
- NH ROOM4 RESPONSIBLE SHARED SUCCESS: Sustainable alliances
- NH ROOM4 PEOPLE: Employees
- NH ROOM4 PEOPLE: Community
- NH ROOM4 PLANET
- AWARDS TO NH HOTEL GROUP IN 2020
- PRINCIPLES GOVERNING THE PREPARATION OF THE NON-FINANCIAL INFORMATION STATEMENT
- ANNEXES
- English
- Spanish
2.4 Accounting criteria change
You are here:
- Home
- 2.- BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSOLIDATION PRINCIPLES
- 2.4 Accounting criteria change