UDG Healthcare

UDG Healthcare plc Monitor

UDG Healthcare plc Annual Report 2018
CR Monitor Issue: 
2019/0311
Company covered: 
UDG Healthcare plc
Period End: 
30 September, 2018
Report issued on 19 March 2019 covered the following practice issues:
Change
Exceptional items highlighted within a separate column on the face of the income statement.
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".
Change
Deferred tax changes recognised following changes to US tax legislation.
Change
Recognition of a significant goodwill impairment.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Detailed disclosure in respect of business disposal.