IAS 7 (revised) 'Statement of cash flows'

Siemens AG Monitor

Siemens AG Annual Report 2018
CR Monitor Issue: 
2019/0410
Company covered: 
Siemens AG
Period End: 
30 September, 2018
Report issued on 9 April 2019 covered the following practice issues:
Pronouncements
Extended disclosure as to the expected future impacts of adopting IFRS 9 Financial instruments and IFRS 16 "Leases".
Pronouncements
Early adoption of IFRS 15 Revenue from contracts with customers.
Change
October 2018 business acquisition disclosed as a post balance sheet event.
Change
Changes in deferred tax disclosure, including identification of the impact of the US Tax Cuts and Jobs Act, which cut the US income tax rate from 35% to 21%.
Change
Extension of risk disclosures including the identification of ‘Restructuring’ as a new material strategic risk factor.
Change
Presentation of a reconciliation showing movements in liabilities arising from financing activities.

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.

Glencore plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0319
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
1775 General Mining
Auditor: 
Deloitte
Pronouncements
Adoption of amendment to IFRS 2 “Classification and measurement of share-based payment transactions”
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
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".

Chr Hansen Holding A/S Monitor

Chr Hansen Holding A/S Annual Report 2018
CR Monitor Issue: 
2019/0318
Company covered: 
Chr Hansen Holding A/S
Period End: 
31 August, 2018
Report issued on 26 March 2019 covered the following practice issues:
Pronouncements
Additional disclosure in respect of the impact of new accounting standards including IFRS 9 “Financial instruments”, 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
Added disclosure in respect of alternative performance measures.

UDG Healthcare plc Monitor

UDG Healthcare plc Annual Report 2018
CR Monitor Issue: 
2019/0311
Company covered: 
UDG Healthcare plc
Period End: 
30 September, 2018
Report issued on 19 March 2019 covered the following practice issues:
Change
Exceptional items highlighted within a separate column on the face of the income statement.
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
Deferred tax changes recognised following changes to US tax legislation.
Change
Recognition of a significant goodwill impairment.
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
Detailed disclosure in respect of business disposal.

Euromoney Institutional Investor plc Monitor

Euromoney Institutional Investor plc Annual Report 2018
CR Monitor Issue: 
2019/0314
Company covered: 
Euromoney Institutional Investor plc
Period End: 
30 September, 2018
Report issued on 19 March 2019 covered the following practice issues:
Pronouncements
Additional disclosure in respect of the impact of new accounting standards including IFRS 9 “Financial instruments”, IFRS 15 “Revenue from contracts with customers” and IFRS 16 “leases”.
Change
Detailed discussion on the new key audit matter added in the auditor’s report.
Restatement
Change in methodology for allocation of corporate cost along with restatement of comparative figures.
Change
Deferred tax changes recognised following changes to US tax legislation.
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 in respect of contingent liabilities.

Sky Limited Monitor

Sky Limited Annual Report 2018
CR Monitor Issue: 
2019/0306
Company covered: 
Sky Limited
Period End: 
30 June, 2018
Report issued on 12 March 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 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental reporting information with restatement of comparative information.
Change
Change in accounting estimates regarding 'sports-rights off season allocation'.
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".
Change
Disclosure of the sensitivity analysis in respect of changes in impairment test assumptions.

Marston's plc Monitor

Marston's plc Annual Report 2018
CR Monitor Issue: 
2019/0207
Company covered: 
Marston's 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
Change in segmental reporting structure with restatement of comparative information.
Change
Recognition of significant impairment.
Change
Reclassification of certain properties from Level 2 to Level 3 of fair value hierarchy.
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 principal risks including identification of Brexit as a new risk factor.

Halma plc Monitor

Halma plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
Halma plc
Period End: 
31 March, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
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
Deferred tax changes recognised following changes to US tax legislation.
Pronouncements
Presentation of a reconciliation of movements in liabilities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure in respect of contingent liabilities.

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.