IAS 10 (revised) 'Events after the reporting period'

Balfour Beatty plc Monitor

Balfour Beatty plc Annual Report 2017
CR Monitor Issue: 
2018/1011
Company covered: 
Balfour Beatty plc
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Changes in pensions discount rate calculation methodology results in recognition of actuarial gain.
Change
Recognition of adjusting post-balance sheet event linked to liquidation of Carillion.

Elementis plc Monitor

Elementis plc Annual Report 2017
CR Monitor Issue: 
2018/0910
Company covered: 
Elementis plc
Period End: 
31 December, 2017
Report issued on 17 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included within audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Change
Detailed disclosure in respect of the valuation of intangible assets recognised as part of business combination.
Change
Profit from discontinued operations highlighted separately on the face of the income statement.
Change
Segmental reporting change linked to the agreed sale of operations.
Change
Change in calculation of adjusted operating profit to exclude amortisation of intangible assets arising on acquisition.

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.

Serco Group plc Monitor

Serco Group plc Annual Report 2017
CR Monitor Issue: 
2018/0817
Company covered: 
Serco Group plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impact of new accounting standards including detailed quantification in respect of IFRS 15 "Revenues from contracts with customers".
Restatement
Restatement of income statement to reflect changes in cost classifications.
Change
Alteration of segmental disclosures following merger of segments.
Change
Detailed disclosure in respect of step business acquisition.
Change
Disclosure of cash flow impact of business disposals.
Change
Disclosure of post balance sheet non-adjusting events including acquisition of Carillion contracts.

Investor AB Monitor

Investor AB Annual Report 2017
CR Monitor Issue: 
2018/0814
Company covered: 
Investor AB
Period End: 
31 December, 2017
Report issued on 21 August 2018 covered the following practice issues:
Change
Finalisation of prior year business combination amounts results in a change to goodwill.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities in line with IAS 7 "Statement of cash flow"
Pronouncements
Extended disclosure of the future impacts of new standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Disclosure of post balance sheet business acquisition including quantification.

Hiscox Ltd Monitor

Hiscox Ltd Annual Report 2017
CR Monitor Issue: 
2018\0613
Company covered: 
Hiscox Ltd
Period End: 
31 December, 2017
Report issued on 17 July 2018 covered the following practice issues:
Pronouncements
Disclosure enhanced in relation to impact of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 17 "Insurance contracts".
Restatement
Restatement of cash flow amount from operating activities to investing activities.
Restatement
Restatement in presentation of investment results to exclude investment management fees.
Change
Extended disclosure of principal risk factors.
Change
Profit and cash flow information disclosed in respect of operations disposed.
Change
Disclosure of change in reporting currency.

Persimmon plc Monitor

Persimmon plc Annual Report 2017
CR Monitor Issue: 
2018/0604
Company covered: 
Persimmon plc
Period End: 
31 December, 2017
Report issued on 05 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of IFRS 9 and 15.
Change
Government policy identified as a new area of principal risk.
Change
Extended disclosure in respect of auditor and management responsibilities included in the auditors’ report.
Change
Changes to directors share-based payments highlighted in post balance sheet events note.

Atlas Copco AB

Atlas copco Annual Report 2017
CR Monitor Issue: 
2018/0524
Company covered: 
Atlas Copco
Period End: 
31 December, 2017
Report issued on 29 May 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new IFRS to be adopted i.e. IFRS 9 and 15.
Pronouncements
Reconciliation of movements in liabilities from financing activities presented following adoption of amendment to IAS 7.
Restatement
Prior period information restated following change in reporting segments.
Change
Post balance sheet disposals highlighted in subsequent events note.
Change
Disclosure of impacts on deferred tax of changes in tax rates.

Smith & Nephew Plc Monitor

Smith & Nephew Plc Annual Report Year
CR Monitor Issue: 
2018/0517
Company covered: 
Smith & Nephew Plc
Period End: 
31 December, 2017
Report issued on 22 May 2018 covered the following practice issues:
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows".
Pronouncements
Inclusion of discussion in respect of new accounting standards IFRS 15 and IFRS 9.
Change
Discussion of key audit matters included in audit report.
Change
Business restructuring disclosed as post balance sheet event.
Change
Enhanced risk disclosures including additional information in respect of principal risks.
Restatement
Restatement of intangible asset amortisation without explanation.

Grainger plc Monitor

Grainger plc Annual Report 2017
CR Monitor Issue: 
2018/0516
Company covered: 
Grainger plc
Period End: 
30 September, 2017
Report issued on 28 May 2018 covered the following practice issues:
Change
Audit report includes discussion of key audit matters.
Pronouncements
Extended disclosure in respect of new standards issued but not yet effective namely IFRS 9, IFRS 15, IFRS 16.
Change
Introduction of tabular disclosure illustrating the calculation of net debt and the loan to value ratio.
Change
Extended disclosure of principal risks includes identification of new risk areas.
Change
Presentation of a maturity analysis of amounts receivable as a lessor.
Change
Acquisition of properties and new funding arrangements disclosed as post balance sheet events.