Europe 350

Volkswagen AG Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0127
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
3353 Automobiles
Auditor: 
PricewaterhouseCoopers
Pronouncements
Impact disclosed in respect of adoption of IFRS 9.
Pronouncements
Adoption made in respect of IFRS 15.

Kingfisher plc Monitor

Kingfisher plc Annual Report 2018
CR Monitor Issue: 
2019/0122
Company covered: 
Kingfisher plc
Period End: 
31 January, 2018
Report issued on 31 January 2019 covered the following practice issues:
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
Discussion of key audit matters in the audit report refined including concentration on the impairment testing of French operations.
Change
Detailed disclosure in respect of business acquisition made during the year.
Change
Disclosure of post balance sheet restructuring plan.
Change
Recognition of a tangible fixed asset impairment reversal.

Metso Oyj Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0125
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of an amendment to IFRS 2 "Share-based payment".
Pronouncements
Disclosure as to the expected future impacts of IFRS 16 "Leases".

BASF Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0118
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
1353 Commodity Chemicals
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".

Smith & Nephew plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0112
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
4533 Health Care Providers
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments"
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers"
Pronouncements
Disclosure as to the expected future impacts of IFRS 16 "Leases"
Change
Disclosure of a potential liability linked to a European Commission review into UK Controlled Foreign Company tax rules.

Hastings Group Holdings plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0111
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
8536 Property & Casualty Insurance
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Early adoption of IFRS 16 "Leases".
Change
Disclosure in respect of a contingent tax liability.
Change
Disclosure of a related party transaction.

Smiths Group plc Monitor

Smiths Group plc Annual Report 2018
CR Monitor Issue: 
2019/0113
Company covered: 
Smiths Group plc
Period End: 
31 July, 2018
Report issued on 22 January 2019 covered the following practice issues:
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
Change in deferred tax recognised linked to a reduction in US tax rate and disclosure of a European Commission Investigation.
Restatement
Prior year business combination amounts finalised leading to an increase in goodwill.

BHP Billiton Plc Monitor

BHP Billiton Plc Annual Report 2018
CR Monitor Issue: 
2019/0110
Company covered: 
BHP Billiton Plc
Period End: 
30 June, 2018
Report issued on 14 January 2019 covered the following practice issues:
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
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".
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental reporting structure with restatement of comparative information.

Novartis Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0105
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
4577 Pharmaceuticals
Auditor: 
PricewaterhouseCoopers
Pronouncements
Adoption of IFRS 9 "Financial instruments"
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Change
Changes made in segmental reporting following completion of an internal reorganisation.

Easyjet plc Monitor

Easyjet plc Annual Report 2018
CR Monitor Issue: 
2019/0103
Company covered: 
Easyjet plc
Period End: 
30 September, 2018
Report issued on 08 January 2019 covered the following practice issues:
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Change
Disclosure on a new key audit matter added in the auditor’s report.
Restatement
Change in presentation of income statement due to changes in categorisation of total revenue.