2000 Industrials

Experian plc

Submitted by YWang on Wed, 2012-02-08 14:12
Experian plc Annual Report 2011
CR Monitor Issue: 
2012/0205
Company covered: 
Experian plc
Period End: 
31 March 2011
Report issued on 8 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Changing to use CPI rather than RPI as inflation measure gives rise to gains in both income statement and other comprehensive income.
Change
Changes made to income statement whereby costs are now classified by nature rather than by function.
Change
Revised classification of net finance costs between income and expense items.
Divergence
Analysis of other comprehensive income by item removed from statement of changes in equity but no concentration of such disclosures in a note.
Change
An associate disposed of classified as discontinued operation.
Change
Disclosure of fair values of assets and liabilities arising from current year acquisitions follows minimum requirement under revised IFRS 3.

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.

Domino Printing Sciences plc Period End 31 October 2009

Submitted by Company Reporting on Thu, 2010-03-11 14:34

Credit note provision excluded from movements in impairment allowance account
UK printing technology company Domino Printing Sciences restates its table of movements in impairment allowance account to exclude the effect of credit notes issued, whilst silently correcting a prior period error.

Kone Oyj Period End 31 December 2009

Submitted by Company Reporting on Tue, 2010-02-16 17:30

Statistical sampling approach to impairment test disclosures fall short of IFRS
Finnish elevator and escalator company Kone discloses that its five largest cash-generating units (CGUs) contain 77% of its total goodwill, but does not disclose information about any individually significant CGU.

Fenner plc Period End 31 August 2009

Submitted by Company Reporting on Mon, 2010-01-11 00:00
Fenner plc Annual Report 2009

Use of management projections extended in impairment test
UK conveyor belt manufacturer Fenner extends the use of management approved financial forecasts in impairment testing goodwill from one to three years, with no impairment recognised.