5557 Publishing

UBM plc Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-11-25 14:00
UBM plc Annual Report 2010
CR Monitor Issue: 
2011/1111
Company covered: 
UBM plc
Period End: 
31 December 2010
Report issued on 25 November 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Former operating segment split into two as geographical divisions evolve.
Change
Irrelevant disclosure removed from other reserves note.
Restatement
Directors' remuneration report restated for medical cover and cash payment in lieu of pension.
Change
More detail given on factors giving rise to goodwill on acquisitions.
Restatement
Financial liabilities restated from current to non-current without explanation.

Pearson plc Period End 31 December 2010

Submitted by Company Reporting on Wed, 2011-10-19 11:59
Pearson plc Annual Report 2010
CR Monitor Issue: 
2011/1007
Company covered: 
Pearson plc
Period End: 
31 December 2010
Report issued on 19 October 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Actuarial gain recognised in other comprehensive income following change in pensions inflation index.
Change
Non-controlling interest measured initially at proportionate share of net assets.
Change
Business classified as discontinued operations with consequent change in segmentation.
Divergence
Trade creditors included in maturity analysis of cash flows associated with financial liabilities, following IFRS.
Change
Information on reduction in UK tax rate disclosed.
Change
Transaction with non-controlling interest included in financing activities.

International Financial Reporting Standards Foundation Period End 31 December 2010

Submitted by YWang on Wed, 2011-07-20 09:02
International Financial Reporting Standards Foundation Annual Report 2010
CR Monitor Issue: 
2011/0709
Company covered: 
International Financial Reporting Standards Foundation
Period End: 
31 December 2010
Report issued on 20 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reclassification of per diem expenses to employee costs.
Change
Improvement made to cash flow statement by moving foreign exchange payments from cash received to cash paid.
Change
Accounting policy of contributions expanded to include donated services.
Change
Change in disclosure of the number of and remuneration to IASB members.

Wolters Kluwer NV Period End 31 December 2010

Submitted by Company Reporting on Fri, 2011-05-27 13:14
Company Name Annual Report Year
CR Monitor Issue: 
2011/0517
Company covered: 
Wolters Kluwer NV
Period End: 
31 December 2010
Report issued on 27 May 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Financial instruments classified into three level fair value hierarchy.
Change
Reporting segments redefined.
Change
Allocation of goodwill to cash generating units altered.
Change
Format of the consolidated statement of changes in total equity altered.

Euromoney Institutional Investor plc Period End 30 September 2010

Submitted by Alisdair on Tue, 2011-02-22 08:04
Euromoney Institutional Investor Annual Report 2010
High currency sensitivity results from derivatives forward contracts with high nominal value
UK financial publisher Euromoney Institutional Investor reduces the comparative amounts of monetary assets and liabilities denominated in US dollars and increases the comparative effect on equity of a 10% change in the US dollar against sterling to almost half of the net monetary assets, but only inquiry to the company elicits an explanation.

Daily Mail and General Trust plc Period End 4 October 2009

Submitted by Company Reporting on Wed, 2010-02-17 09:53

Transfer between reserves lacks clarity and enquiry reveals an error in previous disclosures
UK media company Daily Mail and General Trust discloses that a current year transfer between reserves relating to an unrealised gain should have been made last year but this conflicts with previous disclosures showing that the gain had already been transferred and is explained as an error in those disclosures.

Euromoney Institutional Investor plc Period End 30 September 2009

Submitted by Company Reporting on Thu, 2010-01-14 12:16
Euromoney Institutional Investor plc Annual Report 2009

“Severe” changes in assumptions used in testing goodwill for impairment
UK publisher Euromoney Institutional Investor indicates impairment would result from “severe” changes in the assumptions used in goodwill impairment test, although IFRS requires disclosure only of reasonably possible changes that would eliminate headroom.