Restatement Of Prior Year Ends

Marston's plc Monitor

Marston's plc Annual Report 2018
CR Monitor Issue: 
2019/0207
Company covered: 
Marston's plc
Period End: 
30 September, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Restatement
Change in segmental reporting structure with restatement of comparative information.
Change
Recognition of significant impairment.
Change
Reclassification of certain properties from Level 2 to Level 3 of fair value hierarchy.
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure of principal risks including identification of new risk factors.

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2018
CR Monitor Issue: 
2019/0209
Company covered: 
Severn Trent Plc
Period End: 
31 March, 2018
Report issued on 19 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”.
Change
Discussion of key audit matters included in the audit report.
Restatement
Disclosure made in respect of discontinued operations with restatement of comparative information.
Change
Finalisation of provisional fair values in respect of a prior year business acquisition.
Change
Disclosure made in respect of post balance sheet event.

Brewin Dolphin Holdings plc Monitor

Brewin Dolphin Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0208
Company covered: 
Brewin Dolphin Holdings plc
Period End: 
30 September, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Restatement
Separate presentation of current and non-current liabilities within statement of financial position.
Change
Extension of principal risk disclosures following the presentation of risk heat map.

PZ Cussons Plc Monitor

PZ Cussons Plc Annual Report 2018
CR Monitor Issue: 
2019/0210
Company covered: 
PZ Cussons Plc
Period End: 
31 May, 2018
Report issued on 19 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”.
Change
Extended disclosure of critical accounting judgements and estimates in relation to a change in exchange rate used for translation.
Restatement
De-recognition of a retirement benefit surplus following a change in respect of whether a unconditional right to refund exists.
Change
Discussion of key audit matters included in the audit report.
Change
Adiitional disclosure in relation to provision for potential tax liability.
Change
Sensitivity analysis presented in respect of goodwill impairment tests.

LondonMetric Property Plc Monitor

Londonmetric Property Plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
LondonMetric Property Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Restatement
Change in segmental reporting structure with restatement of comparative information.
Pronouncements
Disclosure of the expected future impact of new standards issued or amended but not yet adopted including 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 following adoption of an amendment to IAS 7 "Statement of cash flows" and change in classification of arrangement fees.
Change
Reclassification of financial arrangement fees and break costs in the cash flow statement.

SIG plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0121
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".
Restatement
Detailed disclosure in respect of prior year adjustments recognised to correct accounting errors.

Renewi Plc Monitor

Renewi Plc Annual Report 2019
CR Monitor Issue: 
2019/0123
Company covered: 
Renewi Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Pronouncements
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”.
Restatement
Finalisation of provisional fair values in respect of a prior year business acquisition.
Restatement
Restatement of non-controlling interest disclosures.
Change
Changes made to segmental reporting structure following integration of acquired entity.
Change
Exceptional tax credit recognised following change in Belgian tax rate.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.

DS Smith Plc Monitor

 DS Smith Plc Annual Report 2018
CR Monitor Issue: 
2019/0117
Company covered: 
DS Smith Plc
Period End: 
30 April, 2018
Report issued on 29 January 2019 covered the following practice issues:
Change
Detailed disclosure in respect of business acquisitions made during the year.
New
Recognition of biological assets linked to business acquisitions.
Change
Acquisition accounting identified as key audit matter.
Change
Alteration to reporting segments.
Pronouncements
Additional disclosure in respect of the expected impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers, IFRS 16 “leases”, and IFRIC 23 “Uncertainty over income tax treatment”.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.

Mitchells & Butlers plc Monitor

Mitchells & Butlers plc Annual Report 2018
CR Monitor Issue: 
2019/0120
Company covered: 
Mitchells & Butlers plc
Period End: 
29 September, 2018
Report issued on 15 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", IFRS 9 "Financial instruments", and IFRS 16 "Leases".
Change
Discussion on a new key audit matter added in the auditor’s report.
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
New note added after acquisition of two associates.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Change
Difference in number of reported weeks.

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.