3000 Consumer Goods

Bellway plc

Submitted by Company Reporting on Tue, 2012-02-07 14:25
Bellway plc Annual Report 2011
CR Monitor Issue: 
2012/0204
Company covered: 
Bellway plc
Period End: 
31 July 2011
Report issued on 07 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Depreciation charged on investment property under cost model.
Change
Non-disclosure of inventory not expected to be realised in 12 months explained.
Change
Additional disclosure on expected changes to tax rates.
Change
Change of assumption on increases to deferred pensions as different inflation index used.
Change
Information on authorised ordinary share capital omitted.

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.

Carlsberg A/S Period End 31 December 2009

Submitted by Company Reporting on Thu, 2010-04-15 13:19
Carlsberg A/S Annual Report 2009
Reallocation of goodwill for which impairment testing assumptions not disclosed previously
Danish brewer Carlsberg reallocates the goodwill in a separate cash-generating unit (CGU) to its Northern & Western Europe CGU and, although not stated explicitly in its previous disclosure, tells us that the assumptions used in testing goodwill for impairment in prior years were the same for both CGUs.

Imperial Tobacco Group plc Period End 30 September 2009

Submitted by Company Reporting on Wed, 2010-01-27 11:16

No disclosure of the current year impact of a change in policy
UK tobacco company Imperial Tobacco changes to include the foreign exchange element of derivative fair value movements and exchange differences on borrowings not designated as hedges in net finance costs rather than operating profit but discloses only the impact on its prior year comparatives.

Britvic plc Period End 27 September 2009

Submitted by Company Reporting on Thu, 2010-01-07 16:54

Derivative assets included in maturity analysis of financial liabilities
UK soft drinks company Britvic includes in its maturity analysis of financial liabilities cash flows from derivatives used to hedge private placement notes that are in an asset position.

Porsche Automobil Holding SE Period End 31 July 2009

Submitted by Company Reporting on Wed, 2009-12-16 00:00
Porsche Automobil Holding SE Annual Report 2009

Disclosure about use of post balance sheet sale price of options as their balance sheet date fair value lacks clarity
German car manufacturer Porsche uses post-balance sheet sale price as the fair value of stock options at the balance sheet date but information to support this decision lacks clarity.