Acquisition description

Paddy Power Betfair plc Monitor

Paddy Power Betfair plc Annual Report 2018
CR Monitor Issue: 
2019/0613
Company covered: 
Paddy Power Betfair plc
Period End: 
31 December, 2018
Report issued on 14 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers from 1 January 2018.
Pronouncements
Expected impact of adopting IFRS 16 Leases from 1 January 2019 is quantified.
Change
Disclosure of the merger of a newly acquired and existing business.
Change
£26.5 million impairment recognised against goodwill within the US business.
Change
Gain recognised on disposal of a non-controlling interest.
Change
Disclosure of events after the balance sheet date, including an acquisition for consideration of £101 million.

Moneysupermarket.com Group plc Monitor

Moneysupermarket.com Group plc Annual Report 2018
CR Monitor Issue: 
2019/0603
Company covered: 
Moneysupermarket.com Group plc
Period End: 
31 December, 2018
Report issued on 01 June 2019 covered the following practice issues:
Restatement
The segmental information has been restated to reflect changes in the presentation of reportable segments.
Pronouncements
IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers have been adopted from 1 January 2018.
Pronouncements
Extended disclosure for the expected future impacts of IFRS 16 Leases.
Change
Auditor’s report includes a new key audit matter and an additional statement on the going concern assumption.
Change
A detailed discussion is presented for a business acquired during the year.
Change
Discussion on reallocation of goodwill to the cash-generating units and on additional goodwill recognised after acquisition.

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.

Domino's Pizza Group plc Monitor

Domino's Pizza Group plc Annual Report 2017
CR Monitor Issue: 
2018/0819
Company covered: 
Domino's Pizza Group plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Change
Detailed disclosure in respect of business combinations during the year.
Change
Discussion of key audit matters included within auditors' report.
Change
Financial statements presented for 53 week period.
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet applicable including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental disclosure following reclassification between segments.
Change
Disclosure of post balance sheet business acquisition.

Electrolux AB Monitor

Electrolux AB Annual Report 2017
CR Monitor Issue: 
2018/0513
Company covered: 
Electrolux AB
Period End: 
31 December, 2017
Report issued on 15 May 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure with respect to impact of new accounting standards including quantification.
Change
Detailed disclosure of business combinations.
Pronouncements
Additional Disclosure in line with amendment to IAS 7 “Statement of cash flows”.
Change
Change in estimate used for impairment test of intangible asset with indefinite life.
New
Separate statement on sustainability reporting included within annual report.

The Unilever Group Monitor

The Unilever Group Annual Report 2017
CR Monitor Issue: 
2018/0511
Company covered: 
The Unilever Group
Period End: 
31 December, 2017
Report issued on 15 May 2018 covered the following practice issues:
Change
Change in measure of segment profit.
Change
Enhanced disclosure of assets held for sale.
Change
Detailed discussion added on climate change risk.
Change
Tabular presentation of contingent liabilities introduced.
Change
Amounts in respect of material business combination disclosed separately.
Pronouncements
Enhanced disclosure in respect of new standards including some quantification.

Wärtsilä Corporation Monitor

Wärtsilä Corporation Annual Report 2017
CR Monitor Issue: 
2018/0417
Company covered: 
Wärtsilä Corporation
Period End: 
31 December, 2017
Report issued on 23 April 2018 covered the following practice issues:
Restatement
Restatement of comparative cash flow statement without explanation.
Pronouncements
Early adoption of IFRS 9 “Financial instruments”.
Pronouncements
Extended disclosure in respect of IFRS 15 “Financial instruments”.
Change
Business combination goodwill attributed to acquired know-how and expertise.
Change
Disclosure of post balance sheet business combination.

Business combinations - Groupe Danone SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3577 Food Products
Auditor: 
PricewaterhouseCoopers

Business combinations - Belgacom SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
Deloitte

Business combinations - Zurich Financial Services Ltd

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8532 Full Line Insurance
Auditor: 
PricewaterhouseCoopers