Employee benefits

Vifor Pharma Ltd. Monitor

Vifor Pharma Ltd. Annual Report 2018
CR Monitor Issue: 
2019/0421
Company covered: 
Vifor Pharma Ltd.
Period End: 
31 December, 2018
Report issued on 26 April 2019 covered the following practice issues:
Pronouncements
Restatement of financial statement due to the adoption of IFRS 15 Revenue from contracts with customers.
Pronouncements
Disclosure in respect of the impact of IFRS 9 Financial instruments.
Pronouncements
Additional disclosure in respect of the expected impact of the new standard IFRS 16 Leases.
Change
Disclosure of a new share-based payment plan.
Change
Additional disclosure in respect of a review of actuarial assumptions.

Crest Nicholson Holdings Plc Monitor

Crest Nicholson Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0408
Company covered: 
Crest Nicholson Holdings plc
Period End: 
31 October, 2018
Report issued on 09 April 2019 covered the following practice issues:
Pronouncements
Additional disclosures have been made in the Report on the impact of IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases.
Change
A retirement benefit surplus and contingencies related to guaranteed minimum pension amounts have been recognised in the Report and further details disclosed.
Change
A quantified sensitivity analysis regarding key accounting estimates and judgments has been included in the Report this year.

PZ Cussons Plc Monitor

PZ Cussons Plc Annual Report 2018
CR Monitor Issue: 
2019/0210
Company covered: 
PZ Cussons Plc
Period End: 
31 May, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
New 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
Extended disclosure of critical accounting judgements and estimates in relation to a change in exchange rate used for translation.
Restatement
De-recognition of a retirement benefit surplus following a change in respect of whether a unconditional right to refund exists.
Change
Discussion of key audit matters included in the audit report.
Change
Adiitional disclosure in relation to provision for potential tax liability.
Change
Sensitivity analysis presented in respect of goodwill impairment tests.

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.

Greene King plc Monitor

Greene King plc Annual Report 2018
CR Monitor Issue: 
2019/0109
Company covered: 
Greene King plc
Period End: 
29 April, 2018
Report issued on 14 January 2019 covered the following practice issues:
Pronouncements
Disclosure of the 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”.
Restatement
Change in presentation of pension assets and liabilities on the face of balance sheet.
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Restatement
Restatement of non- cancellable operating lease commitments for comparative period.
Restatement
Reclassification of asset categories within tangible assets.
Change
Extended disclosure of principal risks including identification of new risk factors.

Kier group plc Monitor

Kier group plc Annual Report 2018
CR Monitor Issue: 
2018/1206
Company covered: 
Kier group plc
Period End: 
30 June, 2018
Report issued on 11 December 2018 covered the following practice issues:
Change
Detailed disclosure in respect of business acquisitions made during the year.
Pronouncements
Extended disclosure in respect of the impact of the new accounting standards including IFRS 9 “Financial instruments”, IFRS 15 “Revenue from contracts with customers” and IFRS 16 "leases".
Restatement
Restatement of prior year cash flow and income statement to correct prior year error.
Change
Discussion of new key audit matter included in the audit report.
Change
Reclassification of amounts in respect of cash flow hedging instruments.
Change
Extended disclosure of principal risks including identification of new risk factors.

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.

Convatec Group plc Monitor

Convatec Group plc  Annual Report 2017
CR Monitor Issue: 
2018/1115
Company covered: 
Convatec Group plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 16 "Leases", IFRS 15 "Revenue from contracts with customers", and IFRS 9 "Financial instruments".
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
Disclosure of reduction in corporate income tax rate.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Change
Detailed disclosure in respect of business acquisitions made during the year.
Restatement
Restatement of comparative figures in relation to compensation paid to key management personnel.

Ferrexpo plc Monitor

Ferrexpo plc Annual Report 2017
CR Monitor Issue: 
2018/1108
Company covered: 
Ferrexpo plc
Period End: 
31 December, 2017
Report issued on 13 November 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", IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases" and IFRIC 23 “Uncertainty over income tax treatments”.
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
Extended disclosure in respect of alternative performance measures.
Change
Recognition of defined benefit past service cost and curtailment gains.

G4S plc Monitor

G4S plc Annual Report 2017
CR Monitor Issue: 
2018/1102
Company covered: 
G4S plc
Period End: 
31 December, 2017
Report issued on 6 November 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 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments", and IFRS 16 "Leases".
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Extended disclosure of revenue and non-current assets for the country of domicile.
Restatement
Correction of prior year misstatement in respect of operating lease commitments.