Income tax

Dixons Carphone plc Monitor

Company Name Annual Report Year
CR Monitor Issue: 
2018/0101
Company covered: 
Dixons Carphone plc
Period End: 
28 April, 2018
Report issued on 8 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of new accounting standards including IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Changes made to segmental reporting.
Change
Disclosure made in respect of discontinued operations and assets held for sale.
Change
Restatement made in respect of headline tax charge.

Telia Company AB (publ) Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0104
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
6575 Mobile Telecommunications
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Reduction in tax rates resulted in remeasurement of deferred tax assets and liabities.
Restatement
Restatement made in respect of prior period errors.

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.

Great Portland Estates plc Monitor

Great Portland Estates Annual Report 2018
CR Monitor Issue: 
2018/1112
Company covered: 
Great Portland Estates
Period End: 
31 March, 2018
Report issued on 20 November 2018 covered the following practice issues:
Restatement
Prior period cash flow restatement following review by the financial reporting council.
Pronouncements
Presentation of a reconciliation of movements in liabilities from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows"
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
Disclosure of reduction in corporate tax rate.
Change
Discussion of key audit matters included in audit report.
Change
Extended disclosure in respect of alternative performance measures.

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.

Melrose Industries PLC

Melrose Industries PLC Annual Report 2017
CR Monitor Issue: 
2018/1109
Company covered: 
Melrose Industries PLC
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Change
Provisional values finalised in respect of prior year business acquisition.
Pronouncements
Disclosure of the impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Reduction in corporate income tax rate results in reassessment of Deferred tax balance.
Change
Separate sections included in audit report discussing director and auditor responsibilities.
Change
Disclosure of post balance sheet events added in the current year.

Kerry Group Plc Monitor

Kerry Group Plc Annual Report 2017
CR Monitor Issue: 
2018/1022
Company covered: 
Kerry Group Plc
Period End: 
31 December, 2017
Report issued on 30 October 2018 covered the following practice issues:
Change
Change in deferred tax linked to reduction in US tax rate.
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 16 "Leases".
Change
Detailed disclosure in respect of business acquisitions made during the year.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.

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.

BNP Paribas Fortis SA/NV Monitor

BNP Paribas Fortis SA/NV Annual Report 2017
CR Monitor Issue: 
2018/1020
Company covered: 
BNP Paribas Fortis SA/NV
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Pronouncements
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Changes made in respect of segmental reporting structure.
Change
Disclosure of reduction in corporate income tax rate linked to reform of tax legislation.
Change
Changes in accounting method for a number of entities from the equity method to full consolidation.