IAS 10 'Events after the balance sheet date'

WH Smiths Plc Monitor

WH Smiths Plc Annual Report 2018
CR Monitor Issue: 
2019/0206
Company covered: 
WH Smiths Plc
Period End: 
31 August, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Additional 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
Exceptional non-underlying items including restructuring costs highlighted on the face of the income statement.
Change
Non-underlying items identified as a new key audit matter.
Change
Disclosure in respect of business acquisition made during the year.
Change
Disclosure made in respect of post balance sheet share buyback

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2018
CR Monitor Issue: 
2019/0209
Company covered: 
Severn Trent Plc
Period End: 
31 March, 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
Discussion of key audit matters included in the audit report.
Restatement
Disclosure made in respect of discontinued operations with restatement of comparative information.
Change
Finalisation of provisional fair values in respect of a prior year business acquisition.
Change
Disclosure made in respect of post balance sheet event.

Grainger Plc Monitor

Grainger Plc Annual Report 2018
CR Monitor Issue: 
2019/0202
Company covered: 
Grainger Plc
Period End: 
30 September, 2018
Report issued on 12 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”.
Pronouncements
Disclosure of expected impacts of amendment to IAS 40 "Investment property".
Change
Disclosure of information in regards to the disposal of a joint venture.
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
Disclosure in respect of events after the reporting period.

Kingfisher plc Monitor

Kingfisher plc Annual Report 2018
CR Monitor Issue: 
2019/0122
Company covered: 
Kingfisher plc
Period End: 
31 January, 2018
Report issued on 31 January 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".
Change
Discussion of key audit matters in the audit report refined including concentration on the impairment testing of French operations.
Change
Detailed disclosure in respect of business acquisition made during the year.
Change
Disclosure of post balance sheet restructuring plan.
Change
Recognition of a tangible fixed asset impairment reversal.

Ashmore plc Monitor

Ashmore plc Annual Report Year 2018
CR Monitor Issue: 
2018/1214
Company covered: 
Ashmore plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Change
Disclosure of new key audit matter included.
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Change
Disclosure of post balance sheet acquisition.
Change
Disclosure on rebates on management fees and performance fees as an area of critical accounting judgement and estimate.
New
Disclosure of valuation techniques used for calculating the fair value of Level 3 investments.

Hays plc Monitor

Hays plc Annual Report 2018
CR Monitor Issue: 
2018/1202
Company covered: 
Hays plc
Period End: 
30 June, 2018
Report issued on 04 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respct of new standards issued but not adopted including IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts and Customer.
Change
Chnage in segmental reporting structure.
Change
Disclosure of post balance sheet change to the funding of defined benefit pension obligations.
Change
Extended disclsoure of critical accounting judgements and estimates to include uncertain tax positions.
Change
Offsetting of deferred tax assets and liabilities.

Diageo plc Monitor

Diageo plc Annual Report 2018
CR Monitor Issue: 
2018/1118
Company covered: 
Diageo plc
Period End: 
30 June, 2018
Report issued on 27 November 2018 covered the following practice issues:
Pronouncements
Early adoption of IFRS 15 "Revenues from contracts with customers".
Pronouncements
Early adoption of IFRS 9 "Financial Instruments".
Pronouncements
Extended disclosure of the future impacts of IFRS 16 "Leases" and IFRS 7 "Insurance Contracts".
Change
Disclosure of key audit matters included within the auditor’s report.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Recognition of significant impairment.

Genus plc Monitor

Genus plc Annual Report 2018
CR Monitor Issue: 
2018/1119
Company covered: 
Genus plc
Period End: 
30 June, 2018
Report issued on 27 November 2018 covered the following practice issues:
Change
Reclassification in balance sheet as a result of "refining" biological assets accounting policy.
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.
Change
Revaluation of deferred tax liabilities following reduction in US corporate tax rate.
Change
Amounts linked to post balance sheet event recognised during the year.
Change
Changes made in segmental reporting disclosure.

Rio Tinto Plc Monitor

Rio Tinto Plc Annual Report 2017
CR Monitor Issue: 
2018/1106
Company covered: 
Rio Tinto Plc
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
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 treatment”.
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 of post balance sheet events.
Change
Extended disclosure in respect of contingent liabilities.
Restatement
Restatement of prior year comparatives in respect of leases, trade receivables and trade payables.

SES SA Monitor

SES SA Annual Report 2017
CR Monitor Issue: 
2018/1019
Company covered: 
SES SA Annual Report 2017
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Discussion of key audit matters included in audit report.
Restatement
Recognition of prior year adjustment to correct accounting error.
Change
Change in segmental reporting
Change
Detailed disclosure of post balance sheet events.
Change
Change in deferred tax recognised linked to reduction in US tax rate.