Deloitte

Dixons Carphone plc Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0101
Company covered: 
Dixons Carphone plc
Period End: 
28 April, 2018
Report issued on 8 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of new accounting standards including IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Changes made to segmental reporting.
Change
Disclosure made in respect of discontinued operations and assets held for sale.
Change
Restatement made in respect of headline tax charge.

Telia Company AB (publ) Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0104
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
6575 Mobile Telecommunications
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Reduction in tax rates resulted in remeasurement of deferred tax assets and liabities.
Restatement
Restatement made in respect of prior period errors.

LafargeHolcim Ltd Interims report

Interim Financial Report
CR Interim Monitor Issue: 
2018/1209
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Disclosure of additional product line as part of segmental disclosures.
Change
Disclosure in respect of events after the reporting period.
Change
Two companies no longer classified as held for sale following change in strategy.

Barratt Developments plc Monitor

Barratt Developments plc Annual Report 2018
CR Monitor Issue: 
2018/1208
Company covered: 
Barratt Developments plc
Period End: 
30 June, 2018
Report issued on 11 December 2018 covered the following practice issues:
Change
Disclosure on new key audit matter included.
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
New
Disclosure of sensitivity analysis performed.
Change
Disclosure regarding impairment of assets by associate and recognition of a related loss.

Genus plc Monitor

Genus plc Annual Report 2018
CR Monitor Issue: 
2018/1119
Company covered: 
Genus plc
Period End: 
30 June, 2018
Report issued on 27 November 2018 covered the following practice issues:
Change
Reclassification in balance sheet as a result of "refining" biological assets accounting policy.
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases"and IFRS 9 "Financial instruments.
Change
Revaluation of deferred tax liabilities following reduction in US corporate tax rate.
Change
Amounts linked to post balance sheet event recognised during the year.
Change
Changes made in segmental reporting disclosure.

Great Portland Estates plc Monitor

Great Portland Estates Annual Report 2018
CR Monitor Issue: 
2018/1112
Company covered: 
Great Portland Estates
Period End: 
31 March, 2018
Report issued on 20 November 2018 covered the following practice issues:
Restatement
Prior period cash flow restatement following review by the financial reporting council.
Pronouncements
Presentation of a reconciliation of movements in liabilities from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows"
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases"and IFRS 9 "Financial instruments".
Change
Disclosure of reduction in corporate tax rate.
Change
Discussion of key audit matters included in audit report.
Change
Extended disclosure in respect of alternative performance measures.

Convatec Group plc Monitor

Convatec Group plc  Annual Report 2017
CR Monitor Issue: 
2018/1115
Company covered: 
Convatec Group plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 16 "Leases", IFRS 15 "Revenue from contracts with customers", and IFRS 9 "Financial instruments".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Disclosure of reduction in corporate income tax rate.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Change
Detailed disclosure in respect of business acquisitions made during the year.
Restatement
Restatement of comparative figures in relation to compensation paid to key management personnel.

Glencore plc Monitor

Glencore plc Annual Report 2017
CR Monitor Issue: 
2018/1107
Company covered: 
Glencore plc
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Pronouncements
Disclosure added in respect of impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Presentation of a detailed reconciliation of movements in borrowings following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Disclosure added in respect of the sale of a business in accordance with IFRS 5 "Non-current assets held for sale and discontinued operations".
Change
Discussion of key audit matters included in audit report.
Change
Deferred tax balance impacted due to reduction in tax rates.
Change
Extended disclosure of principal risks including identification of Cyber Crime as a new risk factor.

Melrose Industries PLC

Melrose Industries PLC Annual Report 2017
CR Monitor Issue: 
2018/1109
Company covered: 
Melrose Industries PLC
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Change
Provisional values finalised in respect of prior year business acquisition.
Pronouncements
Disclosure of the impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Reduction in corporate income tax rate results in reassessment of Deferred tax balance.
Change
Separate sections included in audit report discussing director and auditor responsibilities.
Change
Disclosure of post balance sheet events added in the current year.

Unite Group plc Monitor

Unite Group plc Annual Report 2017
CR Monitor Issue: 
2018/1110
Company covered: 
Unite Group plc
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Change
Disclosure in respect of Real Estate Investment Trust status.
Change
Discussion of key audit matters included in audit report including identification of Real Estate Investment Trust status as a key audit matter.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".
Restatement
Presentation changes within the note on investments in joint ventures.