IAS 33 'Earnings per share'

Close Brothers Group plc Monitor

Close Brothers Group plc Annual Report 2018
CR Monitor Issue: 
2019/0102
Company covered: 
Close Brothers Group plc
Period End: 
31 July, 2018
Report issued on 08 January 2019 covered the following practice issues:
Change
Separate disclosure regarding discontinued operations.
Change
Discussion of key audit matters included in the audit report and new key audit matter identified.
Pronouncements
Enhanced disclosure with respect to impact of new accounting standards including quantification.
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.

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.

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.

Cobham plc Monitor

Cobham plc Annual Report 2017
CR Monitor Issue: 
2018/0609
Company covered: 
Cobham plc
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Pronouncements
Change in policy in respect of income tax interest and penalties linked to IFRS Interpretations Committee agenda decision.
Pronouncements
Adoption of amendment to IAS 7 "Statement of cash flows" results in additional disclosure in respect of changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards.
Restatement
Restatement of basic and diluted EPS linked to rights issue.
Restatement
Restatement of segment disclosures following allocation of profits and net assets.

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.

Regus plc Monitor

Regus plc Annual Report 2016
CR Monitor Issue: 
2017/0907
Company covered: 
Regus plc
Period End: 
31 December, 2016
Report issued on 19 September 2017 covered the following practice issues:
New
Change in the ultimate parent company following scheme of arrangement.
Change
Identification of "increased competition", "exposure to UK political developments" and "data protection and privacy" as new principal risks.
Change
Disclosure of alternative measure of basic and diluted earnings per share excluding non-recurring items.
Restatement
Restatement of segment geographic revenue analysis without explanation.

JD Sports Fashion Plc Monitor

JD Sports Fashion Plc Annual Report 2017
CR Monitor Issue: 
2017/0807
Company covered: 
JD Sports Fashion Plc
Period End: 
28 January, 2017
Report issued on 15 August 2017 covered the following practice issues:
Change
Book values and provisional fair values disclosed in respect of businesses acquired.
Change
Restatement of earnings per share following share split.
Change
Brexit and cyber security identified as areas of principal risk
Change
Recognition of accelerated depreciation following a review of the useful life of assets.
Change
Introduction of glossary including discussion of alternative performance measures