KPMG

Henkel AG & Co. KGaA Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1210
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
3724 Nondurable Household Products
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial Instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Restatement
Prior year business combination amounts finalised.

Ascential plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1204
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
0587 Alternative Fuels
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Disclosure in respect of events after the reporting period.
Change
Finalisation of provisional fair values in respect of a business acquisition in 2017 resulting in an increase in goodwill.
Change
Disclosure made in respect of Deferred tax asset arising due to carried forward losses.

Auto Trader Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1205
Period End: 
30 September 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5555 Media Agencies
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 9 "Financial Instruments".
Pronouncements
Adoption of IFRS 15 "Revenues from contracts with customers".
Pronouncements
Early adoption of IFRS 16 "Leases" resulting in restatement of comparative figures.
Change
Introduction of a new Single Incentive Plan Award.

Travis Perkins plc Monitor

Travis Perkins plc Annual Report 2017
CR Monitor Issue: 
2018/1101
Company covered: 
Travis Perkins plc
Period End: 
31 December, 2017
Report issued on 06 November 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
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".
Change
Disclosure of income statement information in respect of businesses acquired during the year.
Restatement
Reclassification of defined benefit pension scheme assets from Level 1 to Level 2 of fair value hierarchy.

Balfour Beatty plc Monitor

Balfour Beatty plc Annual Report 2017
CR Monitor Issue: 
2018/1011
Company covered: 
Balfour Beatty plc
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
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" and IFRS 15 "Revenue from contracts with customers".
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Changes in pensions discount rate calculation methodology results in recognition of actuarial gain.
Change
Recognition of adjusting post-balance sheet event linked to liquidation of Carillion.

Babcock International Group Monitor

Babcock International Group Annual Report 2018
CR Monitor Issue: 
2018/1013
Company covered: 
Babcock International Group
Period End: 
31 March, 2018
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Changes made in segment reporting structure to enhance transparency.
Change
Discussion of key audit matters included in auditors report.
Change
Separate sections outlining director and auditor responsibilities included in audit report.

Experian plc Monitor

Experian plc Annual Report 2018
CR Monitor Issue: 
2018/1014
Company covered: 
Experian plc
Period End: 
31 March, 2018
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Disclosure of changes to segmental reporting disclosures.
Change
Discussion of key audit matters included in audit report.
Change
Reassessment of deferred tax linked to reduction in US tax rate.
Change
Introduction of related party disclosures in respect of associated undertaking.

Sandvik Monitor

Sandvik Annual Report 2017
CR Monitor Issue: 
2018/1015
Company covered: 
Sandvik
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Disclosure made in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Deferred tax impacted due to reduction in US corporate income tax rate.
Change
Additional disclosure in respect of sustainability risks.

Computacenter Plc Monitor

Computacenter Plc Annual Report 2017
CR Monitor Issue: 
2018/1008
Company covered: 
Computacenter Plc
Period End: 
31 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Changes made in internal segmental reporting structure.
Change
Discussion of key audit matters included within auditors report.

Rathbone Brothers plc Monitor

Rathbone Brothers plc Annual Report 2017
CR Monitor Issue: 
2018/1010
Company covered: 
Rathbone Brothers plc
Period End: 
31 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
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".
Change
Recognition of provision for onerous lease in respect of head office.
Change
Recognition of defined benefit pension gain linked to plan amendment.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".