IAS 19 'Employee benefits'

Deutsche Telekom AG Monitor

Deutsche Telekom Annual Report 2013
CR Monitor Issue: 
2014/0814
Company covered: 
Deutsche Telekom AG
Period End: 
31 December 2013
Report issued on 26 August 2014 covered the following practice issues:
Pronouncements
Change in accounting for termination benefits impacts pension costs and obligations.
Change
Goodwill recognised on proportionate basis in partial acquisition.
Divergence
Prospective exchange of licenses contributes to both write-down and disclosure of unexplained expected non-cash gain.
Pronouncements
Table of offset of financial assets and liabilities introduced.

Reed Elsevier Group plc Monitor

Reed Elsevier Group plc Annual Report 2013
CR Monitor Issue: 
2014/0811
Company covered: 
Reed Elsevier Group plc
Period End: 
31 December 2013
Report issued on 19 August 2014 covered the following practice issues:
Pronouncements
Adoption of new pension rules decreases comparative operating profit.
Pronouncements
Auditor adopts extended format for auditor's report.
Pronouncements
Directors' remuneration report changes in line with UK regulations.
Pronouncements
Strategic report included in management commentary.

Diploma PLC Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0809
Period End: 
31 March 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Pronouncements
Change in income statement charge for pensions, without restatement.
Change
Business combination leads to recognition of non-controlling interest and put option liability.

Compass Group PLC Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0807
Period End: 
31 March 2014
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
5757 Restaurants & Bars
Auditor: 
Deloitte
Pronouncements
All past service pension costs recognised.
Pronouncements
Movements in pension plan assets and obligations presented in separate tables.
Pronouncements
Disclosure of fair value information for derivatives.
Change
Plan to return funds to shareholders disclosed.

Zurich Insurance Group Ltd Monitor

Zurich Insurance Annual Report 2013
CR Monitor Issue: 
2014/0806
Company covered: 
Zurich Insurance
Period End: 
31 December 2013
Report issued on 12 August 2014 covered the following practice issues:
Pronouncements
Revisions to scope of consolidation decrease comparative total assets and liabilities.
Pronouncements
New pension rules increase comparative profit before tax.
Change
Measures against excessive management remuneration disclosed.
Pronouncements
Additional disclosures on netting arrangements and fair value of investment properties.
Change
Presentational changes impact deferred policy acquisition costs.

Clariant Ltd Monitor

Clariant Ltd Annual Report 2013
CR Monitor Issue: 
2014/0801
Company covered: 
Clariant Ltd
Period End: 
31 December 2013
Report issued on 05 August 2014 covered the following practice issues:
Pronouncements
Elimination of corridor approach for pensions reduces comparative equity by 12.3%.
Change
Some operations classified as discontinued and segmentation revised in light of current and planned business disposals.

Senior plc Monitor

Senior plc Annual Report 2013
CR Monitor Issue: 
2014/0713
Company covered: 
Senior plc
Period End: 
31 December 2013
Report issued on 25 July 2014 covered the following practice issues:
Divergence
Disclosure of quoted and unquoted pension plan assets without quantification.
Change
Charts used to indicate audit coverage in external auditor's report
Pronouncements
Directors' remuneration follows new UK format.

Associated British Foods plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0712
Period End: 
01 March 2014
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3577 Food Products
Auditor: 
KPMG
Pronouncements
Elimination of reserve for retirement benefit scheme costs reduces net scheme liability.
Change
Increase to provision for compensation after building collapse.

Debenhams plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0711
Period End: 
01 March 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5373 Broadline Retailers
Auditor: 
PricewaterhouseCoopers
Pronouncements
Revised pension rules reduce profit before tax by 9.74%.
Pronouncements
Disclosures on financial instruments at fair value introduced.
Change
Additional disclosure on lease incentives.

Beiersdorf Aktiengesellschaft Monitor

Beiersdorf Aktiengesellschaft Annual Report 2013
CR Monitor Issue: 
2014/0710
Company covered: 
Beiersdorf Aktiengesellschaft
Period End: 
31 December 2013
Report issued on 21 July 2014 covered the following practice issues:
Pronouncements
End of corridor method for pensions reduces comparative equity by 4.4%.
Pronouncements
Additional fair value disclosures for financial instruments.