Diploma

Diploma Plc Monitor

Diploma Plc Annual Report 2018
CR Monitor Issue: 
2019/0302
Company covered: 
Diploma Plc
Period End: 
30 September, 2018
Report issued on 5 March 2019 covered the following practice issues:
Pronouncements
Additional 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
Deferred tax changes recognised following changes to US tax legislation.
Change
Disclosure related to payment of remuneration of two CEOs.

Segment disclosures and the chief operating decision maker under IFRS

This report sets out our findings in respect of a review of the IFRS segment disclosures of 25 UK listed companies, drawn from a range of different industries, as covered by IFRS 8 “Operating segments”. We consider a number of points including disclosures in respect of the chief operating decision maker, the factors used to identify reportable segments and whether there has been aggregation of operating segments and income statement and statement of financial position information reported by segment.

Brexit Disclosures in Listed Company Annual reports

The referendum vote to leave the European Union (EU) has undoubtedly led to uncertainty for business and will potentially have far reaching impacts for companies from many different industries. This report, pulled together in March 2017, focuses on the information that companies have disclosed within their annual reports during the latter half of 2016. It sets out disclosures around risk as well as the disclosure of Brexit impacts which have already been felt and the resulting ramifications.

Diploma PLC Monitor

Diploma PLC Annual Report 2016
CR Monitor Issue: 
2017/0204
Company covered: 
Diploma PLC
Period End: 
30 September, 2016
Report issued on 13 February 2017 covered the following practice issues:
Change
Maturity analysis of operating lease commitments extended to include amounts in respect of non-land and buildings leases.
Change
Disclosure of currency risk sensitivity analysis introduced to the financial statements.
Pronouncements
Consideration of new EU regulation added to discussion of non-audit services policy.

Diploma PLC Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0809
Period End: 
31 March 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Pronouncements
Change in income statement charge for pensions, without restatement.
Change
Business combination leads to recognition of non-controlling interest and put option liability.

Diploma plc Monitor

Diploma plc Annual Report 2012
CR Monitor Issue: 
2013/0101
Company covered: 
Diploma plc
Period End: 
30 September 2012
Report issued on 08 January 2013 covered the following practice issues:
Inconsistent
Correction of an error reduces prior year equity by 7.7%.

Diploma plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2012/1118
Period End: 
31 March 2012
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Pronouncements
No significant effects from changes to IFRS.
Restatement
Prior year error leads to changes to goodwill and equity.
Change
Cash flows from acquisition of minority interests reclassified to financing activities.
Change
Additional segmental disclosures given.

Diploma plc 31 September 2011

Diploma plc  Annual Report 2011
CR Monitor Issue: 
2012/0105
Company covered: 
Diploma plc
Period End: 
30 September 2011
Report issued on 16 January 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reduction in pension liabilities as a result of changing inflation assumption from RPI to CPI recognised as an actuarial gain.
Change
Changes made to KPIs including introduction of underlying organic revenue growth.
Change
Cash flows relating to acquisition of minority interests classified as financing activities.
Change
Risk disclosures expanded and now include capital management risk.