Post balance sheet events

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.

Ascential plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1204
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
0587 Alternative Fuels
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Disclosure in respect of events after the reporting period.
Change
Finalisation of provisional fair values in respect of a business acquisition in 2017 resulting in an increase in goodwill.
Change
Disclosure made in respect of Deferred tax asset arising due to carried forward losses.

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.

Mondi plc Monitor

Mondi plc Annual Report 2017
CR Monitor Issue: 
2018/1113
Company covered: 
Mondi plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Change
Dis-aggregation of gross cash receipts and gross cash payments arising from financing activities.
Change
Discussion of key audit matters included in audit report.
Change
Changes made to internal segmental reporting structure.
Change
Inclusion of two subsidiaries as material non-wholly-owned subsidiary which were previously disclosed as immaterial subsidiaries with non-controlling interests.
Change
Disclosure of nature and financial effect of material non-adjusting post balance sheet event.
Change
Extended disclosure in respect of alternative performance measures.

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.

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.

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.

Securitas AB Monitor

Securitas AB Annual Report 2017
CR Monitor Issue: 
2018/1018
Company covered: 
Securitas AB
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Change
Discussion of key audit matter included in audit report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", and IFRS 15 "Revenue from contracts with customers".
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
Deferred tax changes recognised following changes to US tax legislation.
Change
Disclosure in respect of significant post balance sheet business acquisitions.
Change
Disclosure of non-statutory measure of earnings per share on the face of the income statement.

Balfour Beatty plc Monitor

Balfour Beatty plc Annual Report 2017
CR Monitor Issue: 
2018/1011
Company covered: 
Balfour Beatty plc
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Changes in pensions discount rate calculation methodology results in recognition of actuarial gain.
Change
Recognition of adjusting post-balance sheet event linked to liquidation of Carillion.