KPMG

Grainger Plc Monitor

Grainger Plc Annual Report 2018
CR Monitor Issue: 
2019/0202
Company covered: 
Grainger Plc
Period End: 
30 September, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Pronouncements
Disclosure of expected impacts of amendment to IAS 40 "Investment property".
Change
Disclosure of information in regards to the disposal of a joint venture.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure in respect of events after the reporting period.

BASF Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0118
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
1353 Commodity Chemicals
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".

Smith & Nephew plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0112
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
4533 Health Care Providers
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments"
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers"
Pronouncements
Disclosure as to the expected future impacts of IFRS 16 "Leases"
Change
Disclosure of a potential liability linked to a European Commission review into UK Controlled Foreign Company tax rules.

Hastings Group Holdings plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0111
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
8536 Property & Casualty Insurance
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Early adoption of IFRS 16 "Leases".
Change
Disclosure in respect of a contingent tax liability.
Change
Disclosure of a related party transaction.

Halfords Group plc Monitor

Halfords Group plc Annual Report 2018
CR Monitor Issue: 
2019/0114
Company covered: 
Halfords Group plc
Period End: 
30 March, 2018
Report issued on 22 January 2019 covered the following practice issues:
Pronouncements
Early adoption of IFRS 9 “Financial Instruments”.
Pronouncements
Extended disclosure of the future expected impacts of IFRS 15 “Revenue from Contracts with Customers” and IFRS 16 "Leases".
Change
Disclosure of two new share-based payment plans.
Restatement
Recognition of a prior year restatement in respect of lease commitments and reclassification between intangible and tangible assets.

Hill & Smith Holdings PLC Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0107
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
8637 Real Estate Services
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".

BHP Billiton Plc Monitor

BHP Billiton Plc Annual Report 2018
CR Monitor Issue: 
2019/0110
Company covered: 
BHP Billiton Plc
Period End: 
30 June, 2018
Report issued on 14 January 2019 covered the following practice issues:
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental reporting structure with restatement of comparative information.

Bellway plc Monitor

Bellway plc Annual Report 2018
CR Monitor Issue: 
2019/0106
Company covered: 
Bellway plc
Period End: 
31 July, 2018
Report issued on 14 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of the new accounting standards including IFRS 15 “Revenue from contracts with customers” and IFRS 16 "leases".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure of accounting estimates and judgements includes a sensitivity analysis.

Swisscom Ltd Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1211
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Disclosure of a description of the future impacts of adopting IFRS 16 "Leases".
Change
Disclosure of post balance sheet acquisition.

Ashmore plc Monitor

Ashmore plc Annual Report Year 2018
CR Monitor Issue: 
2018/1214
Company covered: 
Ashmore plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Change
Disclosure of 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”.
Change
Disclosure of post balance sheet acquisition.
Change
Disclosure on rebates on management fees and performance fees as an area of critical accounting judgement and estimate.
New
Disclosure of valuation techniques used for calculating the fair value of Level 3 investments.