Reckitt Benckiser Group plc

Submitted by Company Reporting on Thu, 2012-02-02 15:56
Reckitt Benckiser Group plc Annual Report 2010
CR Monitor Issue: 
2012/0202
Company covered: 
Reckitt Benckiser Group plc
Period End: 
31 December 2010
Report issued on 02 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reason for business combination disclosed in terms of increased sector presence.
Change
Goodwill included with brands in table of indefinite life assets by cash-generating unit.
Restatement
Comparative trade receivables past due but not impaired reduced without explanation.
Change
Share premium account included in reserves following share issue.

The British Land Company plc Period End 31 March 2011

Submitted by YWang on Wed, 2012-02-01 09:39
The British Land Company plc Annual Report 2010
CR Monitor Issue: 
2012/0201
Company covered: 
The British Land Company plc
Period End: 
31 March 2011
Report issued on 01 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
EPRA earnings per share revised.
Change
Disclosure of share of cash flows from joint ventures and funds.

Serco Group plc Period End 31 December 2010

Submitted by Company Reporting on Tue, 2012-01-31 11:02
Serco Group plc Annual Report 2010
CR Monitor Issue: 
2012/0114
Company covered: 
Serco Group plc
Period End: 
31 December 2010
Report issued on 31 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
New segmental structure applied, as capital expenditure by segment excludes finance leases.
Change
Adjusted operating profit added to face of income statement.
Restatement
Employee costs restated without explanation.

Compagnie Financière Richemont SA Period End 31 March 2011

Submitted by YWang on Fri, 2012-01-27 14:40
Compagnie Financière Richemont SA Annual Report 2011
CR Monitor Issue: 
2012/0113
Company covered: 
Compagnie Financière Richemont SA
Period End: 
31 March 2011
Report issued on 27 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Land lease relationships reclassified from operating to financing leases following an amendment to IAS 17.
Change
Adjustment made to time band in a maturity analysis of financial liabilities.

Aviva plc Period End 31 December 2010

Submitted by Company Reporting on Fri, 2012-01-27 10:20
Aviva plc Annual Report 2010
CR Monitor Issue: 
2012/0112
Company covered: 
Aviva plc
Period End: 
31 December 2010
Report issued on 27 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Divergence
Pension costs reclassified on income statement, but net presentation retained.
Change
Gain realised on acquisition of former associate as fair value established by market consistent embedded value.
Change
Cash inflow from partial disposal with control retained moved from investing to financing activities on statement of cash flows.

Close Brothers Group plc Period End 31 July 2011

Submitted by YWang on Wed, 2012-01-25 15:27
Close Brothers Group plc Annual Report 2011
CR Monitor Issue: 
2012/0111
Company covered: 
Close Brothers Group plc
Period End: 
31 July 2011
Report issued on 25 January 2012 covered the following practice issues:
Change
Impairment arising from an adjusting post balance sheet reduces profit by 31.4%.
Change
Businesses within Asset Managment division disposed of classified as discontinued operations.
Change
Changes in disclosures in a note to operating profit before tax including more detailed disaggregations.