Segmental information

UBM plc Monitor

UBM plc Annual Report 2017
CR Monitor Issue: 
2018/1012
Company covered: 
UBM plc
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Change
Discussion of a new key audit matter included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Restatement
Finalisation of prior year business combination amounts results in prior year adjustments.
Change
Changes recognised in respect of operating segments following disposal.
Change
Deferred tax changes recognised following changes to US tax legislation.
Change
Re-appraisal of brands acquired in the previous year resulting in an increase in the useful economic life.

Babcock International Group Monitor

Babcock International Group Annual Report 2018
CR Monitor Issue: 
2018/1013
Company covered: 
Babcock International Group
Period End: 
31 March, 2018
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Changes made in segment reporting structure to enhance transparency.
Change
Discussion of key audit matters included in auditors report.
Change
Separate sections outlining director and auditor responsibilities included in audit report.

Experian plc Monitor

Experian plc Annual Report 2018
CR Monitor Issue: 
2018/1014
Company covered: 
Experian plc
Period End: 
31 March, 2018
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Disclosure of changes to segmental reporting disclosures.
Change
Discussion of key audit matters included in audit report.
Change
Reassessment of deferred tax linked to reduction in US tax rate.
Change
Introduction of related party disclosures in respect of associated undertaking.

Computacenter Plc Monitor

Computacenter Plc Annual Report 2017
CR Monitor Issue: 
2018/1008
Company covered: 
Computacenter Plc
Period End: 
31 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Changes made in internal segmental reporting structure.
Change
Discussion of key audit matters included within auditors report.

British Land Company PLC Monitor

British Land Company PLC Annual Report 2018
CR Monitor Issue: 
2018/1001
Company covered: 
British Land Company PLC
Period End: 
31 March, 2018
Report issued on 1 October 2018 covered the following practice issues:
Change
Inclusion of separate sections in the audit report discussing the responsibilities of directors and auditors.
Pronouncements
Disclosure of the impacts of IFRS 9 "Financial instruments".
Change
Presentation of a reconciliation of segment gross rental income to the consolidated revenue.
Change
Extended analysis of other investment classes.

International Consolidated Airlines Group S.A. Monitor

International Consolidated Airlines Group S.A. Annual Report 2017
CR Monitor Issue: 
2018/1004
Company covered: 
International Consolidated Airlines Group S.A.
Period End: 
31 December, 2017
Report issued on 01 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 new accounting standards including IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Pronouncements
Disclosure of reconciliation of movements in net debt arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Additional line items included on the face of the income statement.
Restatement
Restatement of the comparative figures with respect to offsetting financial assets and liabilities.
Change
Extended disclosure in respect of reporting segments.

Rentokil Initial plc Monitor

Rentokil Initial plc Annual Report 2017
CR Monitor Issue: 
2018/1002
Company covered: 
Rentokil Initial plc
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Presentation of profit on disposal of businesses separately on the face of the income statement.
Pronouncements
Disclosure made in respect of the future impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Changes made to segment reporting.
Pronouncements
Disclosure introduced in respect of ammendment to IAS 7 "Statement of cash flows".
Change
Changes made to the calculation of adjusted profit.
Change
Auditor and Director's responsibilities disclosed in separate sections in the audit report.

Jardine Llyod Thompson PLC Monitor

Jardine Llyod Thompson PLC Annual Report 2017
CR Monitor Issue: 
2018/0915
Company covered: 
Jardine Llyod Thompson PLC
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
Change
Separate sections included in audit report discussing the responsibilities of directors and auditors.
Pronouncements
Disclosure of quantification in respect of the future impacts of IFRS 15 "Revenue from contracts with customers".
Change
Change in segmental reporting following business disposal.
Change
Assets held for sale presented separately on the face of the balance sheet.
Change
Analysis of trade and other payables between current and non-current classifications.
Restatement
Restatement of foreign exchange gains to correct a prior year misstatement.

GKN plc Monitor

GKN plc Annual Report 2017
CR Monitor Issue: 
2018/0911
Company covered: 
GKN plc
Period End: 
31 December, 2017
Report issued on 17 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 including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in reporting segments linked to business disposal.
Change
Extended disclosure of Non-IFRS performance measures.
Change
Disclosure of the impacts of changes in US tax laws.

Elementis plc Monitor

Elementis plc Annual Report 2017
CR Monitor Issue: 
2018/0910
Company covered: 
Elementis plc
Period End: 
31 December, 2017
Report issued on 17 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included within audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Change
Detailed disclosure in respect of the valuation of intangible assets recognised as part of business combination.
Change
Profit from discontinued operations highlighted separately on the face of the income statement.
Change
Segmental reporting change linked to the agreed sale of operations.
Change
Change in calculation of adjusted operating profit to exclude amortisation of intangible assets arising on acquisition.