IAS 10 'Events after the balance sheet date'

Randstad Holding NV Monitor

Randstad Holding NV Annual Report 2016
CR Monitor Issue: 
2017/0504
Company covered: 
Randstad Holding NV
Period End: 
31 December, 2016
Report issued on 09 May 2017 covered the following practice issues:
Change
Disclosure of goodwill recognised and other acquisition information in respect of multiple material and individually immaterial business combinations during the year. 
Pronouncements
Improved disclosures on impacts of impending standard on leases.
Change
Improved presentation of comprehensive income to disclose separately items that "may be reclassified subsequently to the income statement" and items that will not.
Restatement
Re-designation of held to maturity instruments as loans and receivables.

Shaftesbury PLC Monitor

Shaftesbury PLC Annual Report 2016
CR Monitor Issue: 
2017/0311
Company covered: 
Shaftesbury PLC
Period End: 
30 September, 2016
Report issued on 28 March 2017 covered the following practice issues:
Change
Increase in debenture stock liability following revaluation of the stock at fair value.
New
Redemption of debenture stock disclosed as a post balance sheet event
Change
Audit report includes discussion of risk areas of possible material misstatement.
New
Auditors' identify revenue recognition as a possible area of risk of material misstatement.
Change
Financial instrument disclosures altered to exclude classes of trade and other payables.
Change
Interest book values disclosed in tandem with financial liability undiscounted contractual cash flow analysis.

Burberry Group plc Monitor

Burberry Group plc Annual Report 2016
CR Monitor Issue: 
2016/0811
Company covered: 
Burberry Group plc
Period End: 
31 March, 2016
Report issued on 19 August 2016 covered the following practice issues:
Pronouncements
Presentation of full list of related undertakings.
New
Disclosure of acquisition of non-controlling interest after the balance sheet date.
Change
Hedging reserve split into cash flow and net investment hedge elements.
Change
Increase in onerous lease provision linked to impairment review.

Rio Tinto plc Monitor

Rio Tinto plc Annual Report 2015
CR Monitor Issue: 
2016/0402
Company covered: 
Rio Tinto plc
Period End: 
31 December, 2015
Report issued on 01 April 2016 covered the following practice issues:
Change
Share buy back through off-market tender and market purchase disclosed.
Change
Impairment leading to loss for year charged against undeveloped project.
Restatement
Segmental information restated following change in corporate functions.
Change
Related opportunities disclosed, as principal risks and uncertainties aligned with value drivers.
Pronouncements
Disclosure on related undertakings under UK Companies Act.

Victrex plc Monitor

Victrex plc Annual Report 2015
CR Monitor Issue: 
2016/0204
Company covered: 
Victrex plc
Period End: 
30 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
New
Possible tax rebate disclosed on acquired goodwill.
New
Impending changes in deferred tax arising from changes in tax rates disclosed.
Change
Viability statement under UK Corporate Governance Code looks ahead for five years.
Change
Graphical presentation of application of materiality in external auditor's report.

Britvic plc Monitor

Britvic plc Annual Report 2015
CR Monitor Issue: 
2016/0203
Company covered: 
Britvic plc
Period End: 
27 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
New
Change in tax rate results in decrease in deferred tax provision.
New
Information disclosed about post balance sheet acquisition.

SQS Software Quality Systems AG Monitor

SQS Software Quality Systems AG Annual Report 2014
CR Monitor Issue: 
2015/1011
Company covered: 
SQS Software Quality Systems AG
Period End: 
31 December, 2014
Report issued on 29 October 2015 covered the following practice issues:
Pronouncements
Disclosures on non-controlling interests increase under new IFRS rules.
Change
Order book and option disclosures made on acquisition after reporting period.
Pronouncements
Clarified disclosure requirements on impairment testing adopted.

Asian Citrus Holdings Limited Monitor

Asian Citrus Holdings Limited Annual Report 2014
CR Monitor Issue: 
2015/0101
Company covered: 
Asian Citrus Holdings Limited
Period End: 
30 June 2014
Report issued on 06 January 2015 covered the following practice issues:
Inconsistent
Typhoon after balance sheet date treated as adjusting event, without explanation.
Divergence
Goodwill impairment described as non-operational, but included in other operating expenses.

Novartis AG Monitor

Novartis AG Annual Report 2013
CR Monitor Issue: 
2014/0606
Company covered: 
Novartis AG
Period End: 
31 December 2013
Report issued on 10 June 2014 covered the following practice issues:
Pronouncements
New pension rules reduce comparative profit by 2.8%.
Pronouncements
Employee pension contributions Amendment adopted early.
Change
Transactions with former chairman presented under related party disclosures.
Change
Expected gain on business disposal and restructuring charge disclosed under post balance sheet events.

Chemring Group plc Monitor

Chemring Group plc Annual Report 2013
CR Monitor Issue: 
2014/0516
Company covered: 
Chemring Group plc
Period End: 
31 October 2013
Report issued on 27 May 2014 covered the following practice issues:
Change
Changes in operating segments reflect revised operating and reporting structure.
Change
Conditional sale of business disclosed as post balance sheet event.
Restatement
Performance share plan remuneration included in directors' emoluments.
Pronouncements
Auditors' report includes commentary on risks of material misstatement, materiality and audit scope.