Grant Thornton

Sports Direct International plc Monitor

Sports Direct International plc Annual Report 2017
CR Monitor Issue: 
2018/0205
Company covered: 
Sports Direct International plc
Period End: 
30 April, 2017
Report issued on 13 February 2018 covered the following practice issues:
Restatement
Segment reporting structure altered to show international retail business separately.
Change
Aggregate information disclosed in respect of immaterial business combinations.
Change
Profit on disposal of a subsidiary highlighted on the face of the income statement.
Change
Introduction of detailed disclosure in respect of related parties.
Change
Purchase of company strategic stakes disclosed in post balance sheet events note.
Change
Identification of "brexit" as a new principal risk factor.

Voestalpine AG Monitor

voestalpine AG Annual Report 2017
CR Monitor Issue: 
2017/1110
Company covered: 
voestalpine AG
Period End: 
31 March, 2017
Report issued on 28 November 2017 covered the following practice issues:
Pronouncements
Discussion of key audit matters introduced within the audit report.
Pronouncements
Extended disclosure on the expected future impacts of impending new financial instruments, revenue, and lease standards.
Change
Disclosure of transfer of own bonds from Level 2 to Level 1 of fair value valuation hierarchy.

Sports Direct International plc Monitor

Sports Direct International plc Annual Report 2016
CR Monitor Issue: 
2017/0412
Company covered: 
Sports Direct International plc
Period End: 
24 April, 2016
Report issued on 20 January 2017 covered the following practice issues:
Divergence
Lack of clarity as to the calculation of goodwill in a step acquisition.
Change
Improved disclosures of foreign currency contracts by type.
Change
Disclosure of non-current segment assets by geographical areas introduced.
Change
Identification of related party disclosures as a new audit risk area.
Change
Disclosures of deferred tax assets and liabilities by individual temporary difference further disaggregated.

Segment Reporting - Sports Direct International plc

Period End: 
24 April, 2016
Period End Date: 
2016-04-24
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5371 Apparel Retailers
Auditor: 
Grant Thornton

Iomart Group plc Monitor

Iomart Group plc Annual Report 2015
CR Monitor Issue: 
2016/0210
Company covered: 
Iomart Group plc
Period End: 
31 March, 2015
Report issued on 19 February 2016 covered the following practice issues:
Pronouncements
Scope of guidance in impending revenue Standard noted.
Change
Terms of post balance sheet acquisition disclosed.

Impairments - Globo

Period End: 
31 December, 2014
Period End Date: 
2014-12-31
Listing Status: 
AIM
ICB Industry Classification: 
9537 Software
Auditor: 
Grant Thornton

Globo plc Monitor

Globo plc Annual Report Year 2014
CR Monitor Issue: 
2015/0608
Company covered: 
Globo plc
Period End: 
31 December, 2014
Report issued on 19 June 2015 covered the following practice issues:
Change
Explanation given for goodwill impairment following revised forecasts.
Change
Introduction of corporate social responsibility initiatives in management commentary.

Amerisur Resources plc Monitor

Amerisur Resources plc Annual Report 2014
CR Monitor Issue: 
2015/0607
Company covered: 
Amerisur Resources plc
Period End: 
31 December 2014
Report issued on 12 June 2015 covered the following practice issues:
Change
Impairment of exploration and evaluation expenditure reduces profit before income tax by 36.1%.
Change
Provision classed as financial instrument at amortised cost.
Change
Joint arrangement classed as joint operation in light of rights and obligations.
Change
Introduction of corporate governance statement.