Shaftesbury

Shaftesbury plc Monitor

Shaftesbury plc Annual Report 2017
CR Monitor Issue: 
2018/0301
Company covered: 
Shaftesbury plc
Period End: 
30 September, 2017
Report issued on 06 March 2018 covered the following practice issues:
Change
Profit on disposal of investment properties presented on the face of the income statement.
Change
New alternative performance measures section added to the annual report.
Pronouncements
Summarised disclosure of future impacts of new standards including quantification in respect of IFRS 16.
Restatement
Cash flow statement re-classification without full explanation.

Shaftesbury PLC Monitor

Shaftesbury PLC Annual Report 2016
CR Monitor Issue: 
2017/0311
Company covered: 
Shaftesbury PLC
Period End: 
30 September, 2016
Report issued on 28 March 2017 covered the following practice issues:
Change
Increase in debenture stock liability following revaluation of the stock at fair value.
New
Redemption of debenture stock disclosed as a post balance sheet event
Change
Audit report includes discussion of risk areas of possible material misstatement.
New
Auditors' identify revenue recognition as a possible area of risk of material misstatement.
Change
Financial instrument disclosures altered to exclude classes of trade and other payables.
Change
Interest book values disclosed in tandem with financial liability undiscounted contractual cash flow analysis.

Viability statements: an emerging issue in the UK

This Emerging issue report analyses the content of early viability statements issued in the annual reports of UK companies, prepared under the UK Corporate Governance Code 2014, effective for periods beginning on or after 1 October 2014.

Shaftesbury PLC Monitor

Shaftesbury PLC Annual Report 2015
CR Monitor Issue: 
2016/0206
Company covered: 
Shaftesbury PLC
Period End: 
30 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
Pronouncements
Joint venture accounted for under equity method after adoption of new consolidation Standard.
Pronouncements
Viability statement under revised UK Corporate Governance Code looks forward for five years.

Shaftesbury PLC Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0813
Period End: 
31 March 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8672 Retail REITs
Auditor: 
PricewaterhouseCoopers
Pronouncements
Adoption of fair value rules results in unquantified credit value adjustment.
Change
Post balance sheet swap termination charge applied in calculating net asset values.

Shaftesbury PLC Monitor

Shaftesbury PLC Annual Report 2013
CR Monitor Issue: 
2014/0204
Company covered: 
Shaftesbury PLC
Period End: 
30 September 2013
Report issued on 04 February 2014 covered the following practice issues:
Restatement
Comparative future aggregate minimum operating lease rentals receivable increased by 9.8% for additional leases.
Pronouncements
Auditors' report includes commentary on materiality level, audit scope, and areas of particular audit focus.
Pronouncements
Presentation of directors' remuneration report changed.

Shaftesbury PLC Monitor

Shaftesbury PLC Annual Report 2012
CR Monitor Issue: 
2013/0312
Company covered: 
Shaftesbury PLC
Period End: 
30 September 2012
Report issued on 19 March 2013 covered the following practice issues:
Divergence
Future aggregate minimum operating lease rentals receivable restated without explanation.
Change
Note published on capitalised lease arrangements.
Restatement
"Payables and accruals" in respect of capital expenditure classified as financial instruments.