Earnings per share

Rightmove plc Monitor

Rightmove plc Annual Report 2018
CR Monitor Issue: 
2019/0607
Company covered: 
Rightmove plc
Period End: 
31 December, 2018
Report issued on 10 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial instruments from 1 January 2018.
Pronouncements
Adoption of IFRS 15 Revenue from contracts with customers from 1 January 2018.
Pronouncements
Adoption of IFRS 16 Leases from 1 January 2018.
Restatement
Comparative Earnings per share is restated following a subdivision of shares during the year.

Provident Financial plc Monitor

Provident Financial plc Annual Report 2018
CR Monitor Issue: 
2019/0508
Company covered: 
Provident Financial plc
Period End: 
31 December, 2018
Report issued on 13 May 2019 covered the following practice issues:
Restatement
Comparative year basic and diluted loss per share figures are restated to reflect the bonus element of a rights issue.
Pronouncements
IFRS 9 Financial instruments is adopted.
Pronouncements
An accounting policy discussion of IFRS 16 Leases includes quantification as to the expected impact of adoption.
Change
A discussion of Brexit is included in the financial and capital risk management note to the accounts.

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.

Galliford Try plc Monitor

Galliford Try plc Annual Report 2018
CR Monitor Issue: 
2018/1201
Company covered: 
Galliford Try plc
Period End: 
30 June, 2018
Report issued on 4 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Restatement
Restatement of basic and diluted EPS to reflect the bonus element of a rights issue.
Restatement
Restatement to present cash and overdraft amounts on a gross basis.
Change
Added disclosure in respect of alternative performance measures.

Equiniti Group plc Monitor

Equiniti Group plc Annual Report 2017
CR Monitor Issue: 
2018/1114
Company covered: 
Equiniti Group plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Change
Disclosure of key audit matters included within the auditor’s report.
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases"and IFRS 9 "Financial instruments".
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".
Restatement
Presentation changes made in the income statement.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Restatement
Restatement of basic and diluted EPS.

Securitas AB Monitor

Securitas AB Annual Report 2017
CR Monitor Issue: 
2018/1018
Company covered: 
Securitas AB
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Change
Discussion of key audit matter included in audit 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".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Deferred tax changes recognised following changes to US tax legislation.
Change
Disclosure in respect of significant post balance sheet business acquisitions.
Change
Disclosure of non-statutory measure of earnings per share on the face of the income statement.

Tullow Oil PLC Monitor

Tullow oil PLC Annual Report Year
CR Monitor Issue: 
2018/0613
Company covered: 
Tullow oil PLC
Period End: 
31 December, 2017
Report issued on 19 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new accounting standards IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Added cash flow reconciliation disclosures.
Restatement
Restatement of basic and diluted EPS.

ArcelorMittal SA Monitor

ArcelorMittal SA Annual Report 2017
CR Monitor Issue: 
2018/0418
Company covered: 
ArcelorMittal SA
Period End: 
31 December, 2017
Report issued on 22 April 2018 covered the following practice issues:
Restatement
Earnings per share restated following reserve stock split.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities
Pronouncements
Extended disclosure in respect of new accounting standards including IFRS 9, IFRS 15 and IFRS 16
Change
Audit report enhanced by disclosure of key audit matters.

easyJet plc Monitor

easyJet plc Annual Report 2017
CR Monitor Issue: 
2018/0207
Company covered: 
easyJet plc
Period End: 
30 September, 2017
Report issued on 20 February 2017 covered the following practice issues:
Change
Multi-column income statement format employed highlighting separately headline and non-headline items.
Change
Additional disclosure of earnings per share on a headline earnings basis.
Change
Change in the treatment of maintenance costs in respect of sale and leaseback assets.
Change
Tabular disclosure of key audit matters included in auditors report.

British Land Company PLC Monitor

British Land Company PLC Annual Report 2017
CR Monitor Issue: 
2017/1003
Company covered: 
British Land Company PLC
Period End: 
31 March, 2017
Report issued on 03 October 2017 covered the following practice issues:
Restatement
Prior year diluted earnings per share restated to correctly take into account the full dilutive impact of convertible bonds.
Change
Presentation of pension actuarial assumptions sensitivity analysis.
Change
Tabular disclosure on the impact of changes in un-observable valuation inputs on the fair value of properties.