Go-Ahead

Go-Ahead Group plc Monitor

Go-Ahead Group plc Annual Report 2017
CR Monitor Issue: 
2018/0111
Company covered: 
Go-Ahead Group plc
Period End: 
1 July, 2017
Report issued on 23 January 2018 covered the following practice issues:
Change
Change in accounting policy in respect of franchise adjustments in relation to the rail pension scheme.
Change
Presentation of auditors' report enhanced by inclusion of a summary of the audit approach and a diagram illustrating the application of materiality.
Change
Identification of new key audit matter linked to rail franchise.
Pronouncements
Summarised non-quantitative disclosure of the expected future impacts of new accounting standards on revenue, leases and financial instruments.

The Go-Ahead Group plc Monitor

The Go-Ahead Group plc Annual Report 2016
CR Monitor Issue: 
2017/0514
Company covered: 
The Go-Ahead Group plc
Period End: 
2 July, 2016
Report issued on 30 May 2017 covered the following practice issues:
Change
Basis of calculation of adjusted earnings per share altered to exclude incremental impact of IAS 19.
Change
No explanation for a reporting period of 53 weeks instead of 52 weeks.
Change
Risk disclosures enhanced by introduction of "risk heat map".
Change
Disclosure of reconciliation of movements in deferred tax balances.
Pronouncements
Disclosure of unquantified impact of impending new leasing and revenue standards.

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.

Go-Ahead Group Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2016/0409
Period End: 
31 December 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5759 Travel & Tourism
Auditor: 
Deloitte
Restatement
Adjusted earnings per share increased by exclusion of employee contributions to defined benefit plans.
Change
Explanation of interest policy for retirement scheme rights over company assets.

Go-Ahead Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0405
Period End: 
27 December 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5759 Travel & Tourism
Auditor: 
Ernst & Young
Change
Pension interest charge reclassified from operating costs to finance costs.
Change
Franchise leads to transfer in of restricted cash.

Other Comprehensive Income: Presentation of items by reclassification status an emerging issue under IFRS

This report considers the presentation of other comprehensive income following the issue of amendments to IAS 1 “Presentation of financial statements”. It considers how the various line items that represent other comprehensive income are reported by nature focusing on the presentational split between those items that will not be reclassified subsequently to profit or loss and those that will be reclassified to profit or loss when specific conditions are met. 

Go-Ahead Group plc Monitor

Go-Ahead Group plc Annual Report 2013
CR Monitor Issue: 
2014/0205
Company covered: 
Go-Ahead Group plc
Period End: 
29 June 2013
Report issued on 10 February 2014 covered the following practice issues:
Pronouncements
Some proposals on directors' remuneration disclosures adopted early.
Pronouncements
Other comprehensive income analysed.

Go-Ahead Group plc Monitor

Go-Ahead plc Annual Report 2012
CR Monitor Issue: 
2013/0112
Company covered: 
Go-Ahead plc
Period End: 
30 June 2012
Report issued on 10 January 2013 covered the following practice issues:
Change
Increased life expectancy expected to increase pension deficit, as summary of updated mortality assumptions omitted.
Pronouncements
Potential effects of revised pensions Standard disclosed.
Restatement
Diluted eps restated for dilutive potential share options.
Change
Summary table added to disclosure of the fair values of financial instruments.