PricewaterhouseCoopers

Bovis Homes Group plc Monitor

Bovis Homes Group plc Annual Report 2017
CR Monitor Issue: 
2018/1007
Company covered: 
Bovis Homes Group 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".
Restatement
Change in classification of costs leads to prior year adjustment to comparatives.
Change
Exceptional items highlighted within a separate line item on the face of the income statement.
Change
Inclusion of a table disclosing a maturity analysis of operating lease payment commitments.

British Land Company PLC Monitor

British Land Company PLC Annual Report 2018
CR Monitor Issue: 
2018/1001
Company covered: 
British Land Company PLC
Period End: 
31 March, 2018
Report issued on 1 October 2018 covered the following practice issues:
Change
Inclusion of separate sections in the audit report discussing the responsibilities of directors and auditors.
Pronouncements
Disclosure of the impacts of IFRS 9 "Financial instruments".
Change
Presentation of a reconciliation of segment gross rental income to the consolidated revenue.
Change
Extended analysis of other investment classes.

Jardine Llyod Thompson PLC Monitor

Jardine Llyod Thompson PLC Annual Report 2017
CR Monitor Issue: 
2018/0915
Company covered: 
Jardine Llyod Thompson PLC
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
Change
Separate sections included in audit report discussing the responsibilities of directors and auditors.
Pronouncements
Disclosure of quantification in respect of the future impacts of IFRS 15 "Revenue from contracts with customers".
Change
Change in segmental reporting following business disposal.
Change
Assets held for sale presented separately on the face of the balance sheet.
Change
Analysis of trade and other payables between current and non-current classifications.
Restatement
Restatement of foreign exchange gains to correct a prior year misstatement.

Hikma Pharmaceuticals PLC Monitor

Hikma Pharmaceuticals PLC Annual Report 2017
CR Monitor Issue: 
2018/0918
Company covered: 
Hikma Pharmaceuticals PLC
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate director and auditor responsibility sections included in audit report.
Pronouncements
Extended disclosure regarding the future impacts of IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts with Customers”.
Change
Adoption of new disclosure format in respect of the other comprehensive income statement
Change
Recognition of significant impairment following testing of goodwill for impairment.
Change
Disclosure of impact of changes in US tax laws.

Cairn Energy plc Monitor

Cairn Energy plc Annual Report 2017
CR Monitor Issue: 
2018/0906
Company covered: 
Cairn Energy plc
Period End: 
31 December, 2017
Report issued on 10 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
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 income statement linked to commencement of production.
Change
Breakdown of production assets presented in a note to the accounts.
Change
Presentation of impairment sensitivity analysis.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.

Bunzl plc Monitor

Bunzl plc Annual Report 2017
CR Monitor Issue: 
2018/0907
Company covered: 
Bunzl plc
Period End: 
31 December, 2017
Report issued on 10 September 2018 covered the following practice issues:
Change
Discussion on 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 new accounting standards issued but not yet applicable including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Presentation of a reconciliation of movements in net debts on adoption of amendment to IAS 7 "Statement of cash flows".
Change
Separate disclosure of assets and liabilities held for sale on the face of the statement of financial position.
Change
Extended disclosure in respect of financial instruments.

Croda International Plc Monitor

Croda International Plc Annual Report 2017
CR Monitor Issue: 
2018/0908
Company covered: 
Croda International Plc
Period End: 
31 December, 2017
Report issued on 10 September 2018 covered the following practice issues:
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
Detailed disclosure in respect of business combination during the year.
Change
Change in segmental disclosure following reclassification between segments.

Vodafone Group Plc Monitor

Vodafone Group Plc Annual Report 2018
CR Monitor Issue: 
2018/0904
Company covered: 
Vodafone Group Plc
Period End: 
31 March, 2018
Report issued on 03 September 2018 covered the following practice issues:
Pronouncements
Extended disclosure regarding the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Disclosure of valuation information in respect of discontinued operation classified as held for sale.
Change
Extended disclosure of key performance indicators.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Separate sections included in audit report outlining director and auditor responsibilities.

Tate & Lyle PLC Monitor

Tate & Lyle PLC Annual Report 2017-18
CR Monitor Issue: 
2018/0903
Company covered: 
Tate & Lyle PLC
Period End: 
31 March, 2018
Report issued on 3 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards: IFRS 9 "Financial instruments", IFRS 16 "Leases" and IFRIC 23 “Uncertainty over income tax treatments”.
Change
Change in reporting segments reflects economic characteristics and the management structure of the business.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.
Change
Recognition of exceptional tax credit linked to change in US tax laws.
Change
Disclosure of post balance sheet business acquisition agreement.

UPM-Kymmene Corporation Monitor

UPM-kymmene Corporation Annual Report 2017
CR Monitor Issue: 
2018/0901
Company covered: 
UPM-kymmene Corporation
Period End: 
31 December, 2017
Report issued on 03 September 2018 covered the following practice issues:
Pronouncements
Extended disclosure on the expected impact of new accounting standards including IFRS 15 “Revenues from Contracts with Customers”, IFRS 9 “Financial Instruments” and amendment to IFRS 2 “Share-based payments”.
Change
Deferred tax changes recognised following changes to US tax legislation.