Post balance sheet events

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.

J Sainsbury PLC Monitor

J Sainsbury PLC Annual Report Year
CR Monitor Issue: 
2018/1006
Company covered: 
J Sainsbury PLC
Period End: 
31 March, 2018
Report issued on 09 October 2018 covered the following practice issues:
Change
Inclusion of separate sections in the audit report discussing directors and auditors responsibilities and key audit matters.
Change
Net debt analysis extended to include a reconciliation of movements in liabilities arising from financing activities.
Change
Disclosure in respect of significant post balance sheet business combination.
Change
Extended dis-aggregation in respect of the disclosure of finance income and costs.
Restatement
Prior year business combination amounts finalised leads to an increase in goodwill.

Greggs PLC Monitor

Greggs PLC Annual Report 2017
CR Monitor Issue: 
2018/1009
Company covered: 
Greggs PLC
Period End: 
30 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Change
Separate discussion of director and auditor responsibilities and key audit matters in the audit report.
Change
Disclosure of post balance sheet disposal of vacant site.
Change
Change in defined benefit pension liability after taking into account new assumption in respect of the commutation of benefits.
Change
Separate alternative performance measures section added.
Change
Change in disclosure of key management remuneration.

Tele2 AB (publ) Monitor

Tele2 AB (publ) Annual Report 2017
CR Monitor Issue: 
2018/0905
Company covered: 
Tele2 AB (publ)
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Separate disclosure regarding discontinued operations.
Pronouncements
Extended disclosure regarding the future impacts of adopting IFRS 15 "Revenue from contracts with customers" and IFRS 9 "Financial instruments".
Change
Disclosure of a reconciliation of movements arising in liabilities linked to financing activities.
Change
Disclosure of post balance sheet business acquisition announcement.
Restatement
Re-classifications made in respect of prior year expenses.

Tate & Lyle PLC Monitor

Tate & Lyle PLC Annual Report 2017-18
CR Monitor Issue: 
2018/0903
Company covered: 
Tate & Lyle PLC
Period End: 
31 March, 2018
Report issued on 3 September 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 new accounting standards: IFRS 9 "Financial instruments", IFRS 16 "Leases" and IFRIC 23 “Uncertainty over income tax treatments”.
Change
Change in reporting segments reflects economic characteristics and the management structure of the business.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.
Change
Recognition of exceptional tax credit linked to change in US tax laws.
Change
Disclosure of post balance sheet business acquisition agreement.

Akzo Nobel N.V. Monitor

Akzo Nobel N.V. Annual Report 2017
CR Monitor Issue: 
2018/0820
Company covered: 
Akzo Nobel N.V.
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Change
Discussion of key audit matters included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Result from discontinued operation presented in separate line on the face of the income statement.
Change
Disclosure of post balance sheet restructuring

Aviva plc Monitor

Aviva plc Annual Report 2017
CR Monitor Issue: 
2018/0818
Company covered: 
Aviva plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Change
Discussion of key audit matters included in auditors' report.
Pronouncements
Extended disclosure in respect of new standards not yet applicable including information in respect of IFRS 17 "Insurance contracts".
Change
Detailed disclosure in respect of business disposals.
Change
Amounts reclassified in relation to equity and expenses.
Change
Recognition of goodwill impairment.
Change
Alteration of segmental reporting structure to reflect reclassification of Irish business.

Domino's Pizza Group plc Monitor

Domino's Pizza Group plc Annual Report 2017
CR Monitor Issue: 
2018/0819
Company covered: 
Domino's Pizza Group plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Change
Detailed disclosure in respect of business combinations during the year.
Change
Discussion of key audit matters included within auditors' report.
Change
Financial statements presented for 53 week period.
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet applicable including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental disclosure following reclassification between segments.
Change
Disclosure of post balance sheet business acquisition.

Serco Group plc Monitor

Serco Group plc Annual Report 2017
CR Monitor Issue: 
2018/0817
Company covered: 
Serco Group plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impact of new accounting standards including detailed quantification in respect of IFRS 15 "Revenues from contracts with customers".
Restatement
Restatement of income statement to reflect changes in cost classifications.
Change
Alteration of segmental disclosures following merger of segments.
Change
Detailed disclosure in respect of step business acquisition.
Change
Disclosure of cash flow impact of business disposals.
Change
Disclosure of post balance sheet non-adjusting events including acquisition of Carillion contracts.

Capita plc Monitor

Capita plc Annual Report 2017
CR Monitor Issue: 
2018/0816
Company covered: 
Capita plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Pronouncements
Early adoption of IFRS 15 "Revenues from contracts with customers".
Change
Disclosure of post balance sheet restructuring plan.
Change
Result form discontinued operations presented separately on the face of the income statement.
Pronouncements
Extended disclosure of the future impacts of IFRS 16 "Leases".
Change
Alteration to segmental reporting reflects new management structure.
Change
Expanded disclosure in respect of impairments and asset write downs.