IAS 40 'Investment property'

Informa Plc Monitor

Informa Plc Annual Report 2018
CR Monitor Issue: 
2019/0622
Company covered: 
Informa Plc
Period End: 
31 December, 2018
Report issued on 26 June 2019 covered the following practice issues:
Restatement
The segmental information has been restated on the adoption of IFRS 15 Revenue from Contracts with Customers and the presentation of reportable segments has been changed.
Pronouncements
Adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers with effect from 1 January 2018.
Pronouncements
Disclosures included in respect of the future impact of IFRS 16 Leases effective for accounting periods starting on or after 1 January 2019.
Change
Critical accounting judgements and key sources of estimation uncertainty disclosures are extended to include additional information.
Change
Disclosure on new key audit matters included within the auditors’ report with an additional section relating to irregularities and fraud.
Change
Assets and liabilities held for sale are disclosed separately within the statement of financial position.

Symrise AG Monitor

Symrise AG Annual Report 2018
CR Monitor Issue: 
2019/0511
Company covered: 
Symrise AG
Period End: 
31 December, 2018
Report issued on 17 May 2019 covered the following practice issues:
Pronouncements
IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers are adopted from 1 January 2018.
Pronouncements
The expected impact of adopting IFRS 16 Leases is disclosed.
Change
The auditors’ report discusses a new key audit matter identified in the current period.
Change
The impact of hyperinflationary conditions existing in two subsidiaries is disclosed.
Change
In the pension disclosures a reconciliation is presented to show the effect of the asset ceiling on plan assets.

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.

Phoenix Group Plc Monitor

Phoenix Group Plc Annual Report 2017
CR Monitor Issue: 
2018/1111
Company covered: 
Phoenix Group Plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
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
Reclassification of collective investment schemes from Level 2 to Level 1 of the fair value hierarchy.
Change
Extended discussion of accounting estimates and judgements including extended disclosure of critical accounting judgements.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", , and IFRS 17 “Insurance contracts”.

Capital & Counties Properties PLC Monitor

Capital & Counties Properties PLC Annual Report 2017
CR Monitor Issue: 
2018/0902
Company covered: 
Capital & Counties Properties PLC
Period End: 
31 December, 2017
Report issued on 03 September 2018 covered the following practice issues:
Change
Results of discontinued operations presented in separate line on the face of the income statement.
Change
Discussion of key audit matters included in audit report.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of amendment to IAS 7 "Statement of cash flows".
Pronouncements
Disclosure in respect of the future impacts of new accounting standards including IFRS 9 "Financial instruments" and amendments to existing standards including IAS 28 "Investments in associates" and IAS 40 "Investment property".
Change
Extended disclosure of valuation information in respect of investment and development properties.
Restatement
Restatement of maturity analysis of future minimum lease amounts receivable to correct prior year error.

Adidas AG Monitor

Adidas AG Annual Report 2017
CR Monitor Issue: 
2018/0412
Company covered: 
Adidas AG
Period End: 
31 December, 2017
Report issued on 15 April 2018 covered the following practice issues:
Pronouncements
Additional disclosure of changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure in respect of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Businesses disposed identified as discontinued operations.
Change
Auditor's report contains disclosure of key audit matters.

Vedanta Resources plc Monitor

Vedanta Resources plc Annual Report 2017
CR Monitor Issue: 
2018/0312
Company covered: 
Vedanta Resources plc
Period End: 
31 March, 2017
Report issued on 20 March 2018 covered the following practice issues:
Change
Internal restructuring leads to reduction in subsidiary percentage shareholding.
Pronouncements
Disclosure on new standards and amendments to existing standards that are not yet adopted.
Change
Auditors report presentation enhanced including inclusion of overview section.
New
Sustainability report disclosures enhanced by inclusion of materiality matrix.
Change
Alternative performance measures section added to annual report.
Change
Increase in decommissioning provision linked to change in prior year discount rate.

Shaftesbury plc Monitor

Shaftesbury plc Annual Report 2017
CR Monitor Issue: 
2018/0301
Company covered: 
Shaftesbury plc
Period End: 
30 September, 2017
Report issued on 06 March 2018 covered the following practice issues:
Change
Profit on disposal of investment properties presented on the face of the income statement.
Change
New alternative performance measures section added to the annual report.
Pronouncements
Summarised disclosure of future impacts of new standards including quantification in respect of IFRS 16.
Restatement
Cash flow statement re-classification without full explanation.

Investment properties - Land Securities Group Plc

Period End: 
31 March, 2015
Period End Date: 
2015-03-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
8671 Industrial & Office REITs
Auditor: 
Ernst & Young