IAS 1 'Presentation of financial statements'

WH Smiths Plc Monitor

WH Smiths Plc Annual Report 2018
CR Monitor Issue: 
2019/0206
Company covered: 
WH Smiths Plc
Period End: 
31 August, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Additional disclosure in respect of the expected impact of new accounting standards including IFRS 9 “Financial instruments”, IFRS 15 “Revenue from contracts with customers” and IFRS 16 “leases”.
Change
Exceptional non-underlying items including restructuring costs highlighted on the face of the income statement.
Change
Non-underlying items identified as a new key audit matter.
Change
Disclosure in respect of business acquisition made during the year.
Change
Disclosure made in respect of post balance sheet share buyback

Brewin Dolphin Holdings plc Monitor

Brewin Dolphin Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0208
Company covered: 
Brewin Dolphin Holdings plc
Period End: 
30 September, 2018
Report issued on 19 February 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".
Restatement
Separate presentation of current and non-current liabilities within statement of financial position.
Change
Extension of principal risk disclosures following the presentation of risk heat map.

Superdry Plc Monitor

Superdry Plc Annual Report 2018
CR Monitor Issue: 
2019/0205
Company covered: 
Superdry Plc
Period End: 
28 April, 2018
Report issued on 12 February 2018 covered the following practice issues:
Change
New key audit matter added in the current year.
Change
New Exceptional items identified in the current year.

LondonMetric Property Plc Monitor

Londonmetric Property Plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
LondonMetric Property Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Restatement
Change in segmental reporting structure with restatement of comparative information.
Pronouncements
Disclosure of the expected future impact of new standards issued or amended but not yet adopted including IFRS 9 “Financial Instruments”, IFRS 15 “Revenue from Contracts with Customers”, and IFRS 16 “Leases”.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows" and change in classification of arrangement fees.
Change
Reclassification of financial arrangement fees and break costs in the cash flow statement.

SIG plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0121
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".
Restatement
Detailed disclosure in respect of prior year adjustments recognised to correct accounting errors.

Go-Ahead Group plc Monitor

Go-Ahead Group plc Annual Report 2018
CR Monitor Issue: 
2019/0116
Company covered: 
Go-Ahead Group plc
Period End: 
30 June, 2018
Report issued on 29 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impact of IFRS 9 "Financial instruments".
Change
Extended disclosure in respect of reporting segments
Change
Recognition of a defined benefit pension gain following an inflation index change.
Change
Recognition of goodwill and tangible asset impairments.
Pronouncements
Adoption of a multi-column income statement format highlighting exceptional items.
Change
Extended disclosure in relation to key sources of estimation linked to contract and franchise accounting.

Mitchells & Butlers plc Monitor

Mitchells & Butlers plc Annual Report 2018
CR Monitor Issue: 
2019/0120
Company covered: 
Mitchells & Butlers plc
Period End: 
29 September, 2018
Report issued on 15 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", IFRS 9 "Financial instruments", and IFRS 16 "Leases".
Change
Discussion on a new key audit matter added in the auditor’s report.
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
New note added after acquisition of two associates.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Change
Difference in number of reported weeks.

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.

Bellway plc Monitor

Bellway plc Annual Report 2018
CR Monitor Issue: 
2019/0106
Company covered: 
Bellway plc
Period End: 
31 July, 2018
Report issued on 14 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of the new accounting standards including IFRS 15 “Revenue from contracts with customers” and IFRS 16 "leases".
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
Extended disclosure of accounting estimates and judgements includes a sensitivity analysis.

J D Wetherspoon plc Monitor

J D Wetherspoon plc Annual Report 2018
CR Monitor Issue: 
2019/0108
Company covered: 
J D Wetherspoon plc
Period End: 
29 July, 2018
Report issued on 14 January 2019 covered the following practice issues:
Restatement
Deferred tax liability restated following a review of assets that are subject to tax relief.
Change
Restatement of deferred tax identified as a key audit matter.