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

NMC Health Plc Monitor

NMC Health Plc Annual Report 2018
CR Monitor Issue: 
2019/0701
Company covered: 
NMC Health Plc
Period End: 
31 December, 2018
Report issued on 01 July 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
Disclosure of the expected impact of IFRS 16 Leases applicable from 1 January 2019.
Change
Recognition of a gain on bargain purchase in the income statement.
Change
The post balance sheet events note includes disclosure of a newly formed strategic partnership.
Change
New disclosures in respect of finance leases acquired during the year.
Change
Extended disclosure within the ‘post employment benefit plans’ note.

Hiscox Ltd Monitor

Hiscox Ltd Annual Report 2018
CR Monitor Issue: 
2019/0621
Company covered: 
Hiscox Ltd
Period End: 
31 December, 2018
Report issued on 25 June 2019 covered the following practice issues:
Restatement
Change in functional and presentational currency with restatement of comparative information.
Restatement
The segmental reporting structure has been revised.
Pronouncements
Adoption of IFRS 15 Revenue from Contracts with Customers from 1 January 2018.
Pronouncements
Disclosure of the expected impact of adopting IFRS 16 Leases, IFRS 9 Financial Instruments and Amendments to IAS 19.
Change
The recognition of a past service cost following the equalisation of Guaranteed Minimum Pensions (GMP) for both men and women.
Change
Restatement of line items within 'cash flows from financing activities' in the comparative period of the cash flow statement with nil net impact on overall cash flows.

Coca-Cola HBC AG Monitor

Coca-Cola HBC AG Annual Report 2018
CR Monitor Issue: 
2019/0615
Company covered: 
Coca-Cola HBC AG
Period End: 
31 December, 2018
Report issued on 13 June 2019 covered the following practice issues:
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments from 1 January 2018.
Pronouncements
Disclosures on expected impact of IFRS 16 extended with quantification provided.
Change
Disclosure of events after the balance sheet date.
Change
Modification of performance share plan in the current year.
Change
New sections in the auditors’ report added in respect of ‘capability of the audit in detecting irregularities, including fraud’ and for ‘going concern’.

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.

Acacia Mining plc Monitor

Acacia Mining plc Annual Report 2018
CR Monitor Issue: 
2019/0601
Company covered: 
Acacia Mining plc
Period End: 
31 December, 2018
Report issued on 01 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments from 1 January 2018.
Pronouncements
Adoption of amendment to IFRS 2 Share-based Payment from 1 January 2018.
Pronouncements
The expected future impact of adopting IFRS 16 Leases is disclosed.
Change
Assets and liabilities held for sale are disclosed separately within the statement of financial position.
Change
The disclosure on contingencies is extended to disclose regulatory contingencies which arose in the current financial year.
Change
Disclosure of events after the balance sheet date.

National Express Group plc Monitor

National Express Group plc Annual Report 2018
CR Monitor Issue: 
2019/0520
Company covered: 
National Express Group plc
Report issued on 28 May 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial instruments from 1 January 2018.
Pronouncements
Adoption of and IFRS 15 Revenue from contracts with customers from 1 January 2018.
Pronouncements
Disclosure in respect of the expected impacts of IFRS 16 Leases.
Change
Disclosure in relation to assets classified as held for sale.
Change
Disclosure of geographical information under segment reporting.
Change
Disclosure of new risk of alternative fuel vehicles.

Wartsila Corporation Monitor

Wartsila Corporation Annual Report 2018
CR Monitor Issue: 
2019/0505
Company covered: 
Wartsila Corporation
Report issued on 03 May 2019 covered the following practice issues:
Restatement
Segmental reporting information is restated following the transfer of activities between segments.
Restatement
Basic and diluted earnings per share figures are rested following a share issue and adoption of IFRS 15 Revenue from contracts with customers.
Pronouncements
IFRS 15 Revenue from contracts with customers is adopted resulting in a change in revenue recognition policy in respect of long-term service and maintenance agreements and oil and gas construction contracts.
Pronouncements
Extended disclosure is given on the expected future impacts of IFRS 16 Leases .
Change
Management judgement and use of estimate disclosures are extended to include additional information in respect of revenue recognition.
Change
A profit is recognised on the disposal of a business.

Elementis plc Monitor

Elementis plc Annual Report 2018
CR Monitor Issue: 
2019/0425
Company covered: 
Elementis plc
Period End: 
31 December, 2018
Report issued on 29 April 2019 covered the following practice issues:
Restatement
A change in reporting segments results in the restatement of comparative period figures.
Restatement
Comparative Earnings per share (EPS) is restated following a shares rights issue.
Pronouncements
IFRS 9 Financial Instruments is adopted from 1 January 2018 on a retrospective basis.
Pronouncements
A new revenue recognition policy is implemented following the adoption of IFRS 15 Revenue from Contracts with Customers.
Pronouncements
The expected impact of adopting IFRS 16 Leases is disclosed.
Change
The disposal of a business previously classified as a discontinued operation is completed.

Pandora A/S Monitor

Pandora A/S Annual Report 2018
CR Monitor Issue: 
2019/0414
Company covered: 
Pandora A/S
Period End: 
31 December, 2018
Report issued on 15 April 2019 covered the following practice issues:
Pronouncements
Restatement of comparative amounts in the statement of financial position due to changes in disclosure requirements following adoption of IFRS 15 Revenue from Contracts with Customers.
Pronouncements
Implementation of new disclosures following adoption of IFRS 9 Financial Instruments.
Pronouncements
Extended disclosure on the future expected impacts of IFRS 16 Leases adoption.
Change
Disclosure of a sensitivity analysis in respect of movements in currency rates and commodity prices.
Change
Disclosure on acquisitions made after the balance sheet date.

Infineon Technologies AG Monitor

Infineon Technologies AG Annual Report 2018
CR Monitor Issue: 
2019/0320
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2018
Report issued on 26 March 2018 covered the following practice issues:
Change
Separate disclosure in respect of joint ventures with presentation of summarized financial information.
Change
Disclosure related to changes in entity wide disclosures.
Change
Post balance sheet disclosure of the acquisition made.
Pronouncements
Extended disclosure as to the future impacts of new accounting standards IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Discussion of a new key audit matter.