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.  

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.

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

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.  

Income statement format under IFRS

This report establishes through an analysis of the financial statements of 30 large global listed companies whether companies more commonly present a single statement of comprehensive income or an income statement and a separate statement showing components of other comprehensive income. Considered also is the presentation format adopted for expenses and the presentation of manditory items such as revenue, finance costs, share of the profit or loss of associates and joint ventures accounted for using the equity method, tax expense and the total result from discontinued operations.

Deferred tax - Imperial Tobacco Group plc

Period End: 
30 September 2011
Period End Date: 
2011-09-30
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers