Sheer Force raises the base power of all damaging moves that have any additional effects by 30%, but their additional effects are ignored. Sheer Force considers the following additional effects: reducing target's stats, increasing user's stats, inflicting status conditions, and causing the foe to flinch. Recoil, decreasing own stats, having a high critical-hit ratio, unable to miss, having variable power or having a turn to charge are not considered additional effects, but as long as a move has one of the listed additional effects, it will get the power increase. The effects of Fling for specific items are not taken into account for Sheer Force.
If a move is boosted by the effects of Sheer Force, items and abilities dependent on attacking no longer activate. This includes the Eject Button, Shell Bell, Life Orb and abilities like Color Change and Wimp Out.