IFRS 2 'Share-based payment'

Superdry Plc Monitor

Superdry Plc Annual Report 2018
CR Monitor Issue: 
2019/0205
Company covered: 
Superdry Plc
Period End: 
28 April, 2018
Report issued on 12 February 2018 covered the following practice issues:
Change
New key audit matter added in the current year.
Change
New Exceptional items identified in the current year.

Metso Oyj Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0125
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
2757 Industrial Machinery
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of an amendment to IFRS 2 "Share-based payment".
Pronouncements
Disclosure as to the expected future impacts of IFRS 16 "Leases".

Halfords Group plc Monitor

Halfords Group plc Annual Report 2018
CR Monitor Issue: 
2019/0114
Company covered: 
Halfords Group plc
Period End: 
30 March, 2018
Report issued on 22 January 2019 covered the following practice issues:
Pronouncements
Early adoption of IFRS 9 “Financial Instruments”.
Pronouncements
Extended disclosure of the future expected impacts of IFRS 15 “Revenue from Contracts with Customers” and IFRS 16 "Leases".
Change
Disclosure of two new share-based payment plans.
Restatement
Recognition of a prior year restatement in respect of lease commitments and reclassification between intangible and tangible assets.

Dunelm Group plc Monitor

Dunelm Group plc Annual Report 2018
CR Monitor Issue: 
2018/1213
Company covered: 
Dunelm Group plc
Period End: 
30 June, 2018
Report issued on 18 December 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".
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure on a new share-based payment plan.
Change
Detailed disclosure in respect of business disposal.

Auto Trader Group plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1205
Period End: 
30 September 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5555 Media Agencies
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 9 "Financial Instruments".
Pronouncements
Adoption of IFRS 15 "Revenues from contracts with customers".
Pronouncements
Early adoption of IFRS 16 "Leases" resulting in restatement of comparative figures.
Change
Introduction of a new Single Incentive Plan Award.

Phoenix Group Plc Monitor

Phoenix Group Plc Annual Report 2017
CR Monitor Issue: 
2018/1111
Company covered: 
Phoenix Group Plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
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
Reclassification of collective investment schemes from Level 2 to Level 1 of the fair value hierarchy.
Change
Extended discussion of accounting estimates and judgements including extended disclosure of critical accounting judgements.
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 17 “Insurance contracts”.

Assura plc Monitor

Assura plc Annual Report 2017-18
CR Monitor Issue: 
2018/1105
Company covered: 
Assura plc
Period End: 
31 March, 2018
Report issued on 06 November 2018 covered the following practice issues:
Change
Extended disclosure showing movements in outstanding options.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 15 "Revenue from contracts with customers" and IFRS 16 “Leases”.
Change
Discussion of key audit matters included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.

Hochschild Mining plc Monitor

Hochschild Mining Annual Report 2017
CR Monitor Issue: 
2018/1103
Company covered: 
Hochschild Mining plc
Period End: 
31 December, 2017
Report issued on 06 November 2018 covered the following practice issues:
Pronouncements
Disclosure added in respect of impact of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Enhanced and extended disclosure of principal risks.
Change
Separate auditor and director responsibility sections included in audit 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.

Sandvik Monitor

Sandvik Annual Report 2017
CR Monitor Issue: 
2018/1015
Company covered: 
Sandvik
Period End: 
31 December, 2017
Report issued on 16 October 2018 covered the following practice issues:
Pronouncements
Disclosure made in respect of the expected impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Deferred tax impacted due to reduction in US corporate income tax rate.
Change
Additional disclosure in respect of sustainability risks.