Non-recurring items

Carillion plc Monitor

Carillion plc Annual Report 2016
CR Monitor Issue: 
2017/0708
Company covered: 
Carillion plc
Period End: 
31 December, 2016
Report issued on 18 July 2017 covered the following practice issues:
Restatement
Finalisation of business acquisition fair values including contingent consideration leads to change in goodwill.
Change
Revenue recognition under licensing agreements identified as a risk of material misstatement by the auditors.
New
Introduction of discussion on alternative performance measures.
Change
Non-recurring items including restructuring costs highlighted separately.
Pronouncements
Improved discussion on new standards covering leases, revenue from contracts with customers and financial instruments.
Change
Brexit identified as new risk factor within tabular disclosure of principal risks.

Grafton Group plc Monitor

Grafton Group plc Annual Report 2015
CR Monitor Issue: 
2016\1108
Company covered: 
Grafton Group plc
Period End: 
31 December, 2015
Report issued on 22 November 2016 covered the following practice issues:
Change
Material operating items recognised highlighted as non-recurring in a separate note.
Pronouncements
New non-audit services policy linked to change in regulation.
New
Geographic entity wide segment information extended to include the Netherlands following a business acquistion.
Inconsistent
Segment geographic measure of assets not in line with IFRS requirements.
Change
Policy statement in respect of supplier rebate arrangements disclosed for the first time despite prior year relevance.
Inconsistent
Intangible asset amortisation life not disclosed separately for each class of intangible asset.

Regus plc Monitor

Regus plc Annual Report 2015
CR Monitor Issue: 
2016/0401
Company covered: 
Regus plc
Period End: 
31 December, 2015
Report issued on 01 April 2016 covered the following practice issues:
Divergence
Non-recurring items presented net on the face of income statement.
Change
Impairment of property, plant and equipment identified as a key area of judgment.
Change
Audit committee discloses significant accounting issues considered.

Hargreaves Lansdown plc Period End 30 June 2010

Hargreaves Lansdown plc Annual Report 2010
Unusual presentation of cash and cash equivalents in fair value information
UK investment manager Hargreaves Lansdown unusually includes £72 million cash and cash equivalents in its table disaggregating financial instruments measured at fair value, in a presentation that differs from most other companies.