Imperial Tobacco

Imperial Brands Plc Monitor

Imperial Brands Plc Annual Report 2018
CR Monitor Issue: 
2019/0313
Company covered: 
Imperial Brands Plc
Period End: 
30 September, 2018
Report issued on 19 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 IFRIC 23 “Uncertainty over income tax treatments”.
Change
Extended disclosure in relation to key judgement made in respect of consolidation of subsidiary.
Change
Disclosure made in respect of post balance sheet events.
Change
Detailed discussion of two new key audit matters added to the auditor’s report.
Change
Disclosure of a proposed change in the segmental reporting structure
Change
Provisional values finalised in respect of business acquired in previous year and information in respect of acquisition made during the year.

Share-based payments under IFRS disclosure of the extent of arrangements and valuation

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the extent of such arrangements and the valuation of instruments granted. In relation to the valuation of share options the report considers the valuation methods applied by the sample companies.  

Imperial Tobacco Group Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0604
Period End: 
31 March 2015
Listing Status: 
FTSE 100, Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers
Restatement
Joint venture accounting moves to equity method.
Change
Agreement disclosed to acquire US business assets, subject to conditions.

Share-based Payment Arrangements under IFRS disclosure of nature and impact

This report examines company disclosures in respect of share-based payment arrangements. It considers specifically disclosures in relation to the nature of such arrangements and the impacts on profit or loss during the period. The report will also look at the overall significance of share-based payments by considering total share-based payment expense as a percentage of profit after tax, the length of disclosure in the financial statements and the number of share-based payment schemes that companies have.

Imperial Tobacco Group plc Monitor

Imperial Tobacco Group plc Annual Report 2013
CR Monitor Issue: 
2014/0109
Company covered: 
Imperial Tobacco Group plc
Period End: 
30 September 2013
Report issued on 21 January 2014 covered the following practice issues:
Pronouncements
Audit report includes commentary on audit focus, materiality and scope in line with amended Standard.

Impairments - Imperial Tobacco Group plc

Period End: 
30 September 2012
Period End Date: 
2012-09-30
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers

Imperial Tobacco Group plc Monitor

Imperial Tobacco Group plc Annual Report 2012
CR Monitor Issue: 
2013/0214
Company covered: 
Imperial Tobacco Group plc
Period End: 
30 September 2012
Report issued on 19 February 2013 covered the following practice issues:
Change
Goodwill impairment more than halves profit.

Other comprehensive income under IFRS

This report, based on an examination of the IFRS financial statements of 30 large global listed companies, analyses the presentation of components of other comprehensive income. Included is an examination of whether companies disclose each component classified by nature. Considered also is the disclosure of related tax impacts, reclassifications to profit or loss and the impact of other comprehensive income items on equity components.