IFRS 2 'Share-based payment'

Croda International plc Monitor

Croda International plc Annual Report 2018
CR Monitor Issue: 
2019/0616
Company covered: 
Croda International plc
Period End: 
31 December, 2018
Report issued on 19 June 2019 covered the following practice issues:
Pronouncements
The adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers from 1 January 2018 has had minimal impact.
Pronouncements
Disclosure of expected impact of adopting IFRS 16 Leases from 1 January 2019.
Change
The impact of equalisation of Guaranteed Minimum Pensions (GMP) for both men and women is disclosed.
Change
Discussion on a new restricted share plan issued to employees.
Change
Additional disclosure within the auditor’s report is discussed.

Coca-Cola HBC AG Monitor

Coca-Cola HBC AG Annual Report 2018
CR Monitor Issue: 
2019/0615
Company covered: 
Coca-Cola HBC AG
Period End: 
31 December, 2018
Report issued on 13 June 2019 covered the following practice issues:
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments from 1 January 2018.
Pronouncements
Disclosures on expected impact of IFRS 16 extended with quantification provided.
Change
Disclosure of events after the balance sheet date.
Change
Modification of performance share plan in the current year.
Change
New sections in the auditors’ report added in respect of ‘capability of the audit in detecting irregularities, including fraud’ and for ‘going concern’.

AstraZeneca Plc Monitor

AstraZeneca Plc Annual Report 2018
CR Monitor Issue: 
2019/0612
Company covered: 
AstraZeneca Plc
Period End: 
31 December, 2018
Report issued on 13 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRIC 22 Foreign Currency Transactions and Advance Consideration with effect from 1 January 2018.
Pronouncements
Disclosure in respect of future impacts of adoption of IFRIC 23 Uncertainty over Income Tax Treatments and IFRS 16 Leases has been provided.
Pronouncements
Disclosure in respect of Amendments to IFRS 2 Share-based Payments.
Change
Assets held for sale are disclosed separately within the statement of financial position.
Change
The equalisation of Guaranteed Minimum Pensions for men and women results in the recognition of a past service cost.
Change
Disclosures made in respect of post balance sheet events.

Premier Oil plc Monitor

Premier Oil plc Annual Report 2018
CR Monitor Issue: 
2019/0604
Company covered: 
Premier Oil plc
Period End: 
31 December, 2018
Report issued on 01 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 15 Revenue from Contracts with Customers (IFRS 15) and IFRS 9 Financial Instruments (IFRS 9) from 1 January 2018.
Pronouncements
Disclosures included on the expected future impact of IFRS 16 Leases (IFRS 16), which will be adopted from 1 January 2019.
Change
Mandatory conversion of convertible bonds resulting in issues of ordinary shares.
Change
Extended disclosure showing movements in outstanding share options.

Acacia Mining plc Monitor

Acacia Mining plc Annual Report 2018
CR Monitor Issue: 
2019/0601
Company covered: 
Acacia Mining plc
Period End: 
31 December, 2018
Report issued on 01 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments from 1 January 2018.
Pronouncements
Adoption of amendment to IFRS 2 Share-based Payment from 1 January 2018.
Pronouncements
The expected future impact of adopting IFRS 16 Leases is disclosed.
Change
Assets and liabilities held for sale are disclosed separately within the statement of financial position.
Change
The disclosure on contingencies is extended to disclose regulatory contingencies which arose in the current financial year.
Change
Disclosure of events after the balance sheet date.

Peugeot S.A. Monitor

Peugeot S.A. Annual Report 2018
CR Monitor Issue: 
2019/0515
Company covered: 
Peugeot S.A.
Period End: 
31 December, 2018
Report issued on 20 May 2019 covered the following practice issues:
Restatement
IAS 29 Financial Reporting in Hyperinflationary Economies is applied to operations in Argentina.
Pronouncements
IFRS 9 Financial instruments is adopted with effect from 1 January 2018 on a prospective basis.
Pronouncements
IFRS 15 Revenue from contracts with customers is adopted with effect from 1 January 2018 on a full retrospective basis.
Pronouncements
Disclosures are included in respect of the expected future impact of IFRS 16 Leases which will be adopted from 1 January 2019.
Change
A change in the estimated useful lives of property plant and equipment is recognised.
Change
Material impairments recognised are explained.

Telenor group Monitor

Telenor group Annual Report 2018
CR Monitor Issue: 
2019/0512
Company covered: 
Telenor group
Period End: 
31 December, 2018
Report issued on 17 May 2019 covered the following practice issues:
Restatement
The cash flow statement has been restated for the year ended 31 December 2017 to reflect changes in accounting policies in relation to supply chain financing arrangements.
Restatement
Segmental information is restated to reflect change in reportable segments.
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers (IFRS 15) and IFRS 9 Financial Instruments (IFRS 9), from 1 January 2018.
Pronouncements
Adopted IFRIC 22 Foreign Currency Transactions and Advance Consideration and early adopted IFRIC 23 Uncertainty over Income Tax Treatments from 1 January 2018.
Pronouncements
Disclosure in respect of Amendments in IFRS 2 Share-based Payments and IAS 19 Employee Benefits.
Change
Inclusion of new key audit matters in the Auditors’ Report.

Vifor Pharma Ltd. Monitor

Vifor Pharma Ltd. Annual Report 2018
CR Monitor Issue: 
2019/0421
Company covered: 
Vifor Pharma Ltd.
Period End: 
31 December, 2018
Report issued on 26 April 2019 covered the following practice issues:
Pronouncements
Restatement of financial statement due to the adoption of IFRS 15 Revenue from contracts with customers.
Pronouncements
Disclosure in respect of the impact of IFRS 9 Financial instruments.
Pronouncements
Additional disclosure in respect of the expected impact of the new standard IFRS 16 Leases.
Change
Disclosure of a new share-based payment plan.
Change
Additional disclosure in respect of a review of actuarial assumptions.

Kuehne + Nagel

kuehne + Nagel Annual Report 2018
CR Monitor Issue: 
2019/0418
Company covered: 
Kuehne + Nagel
Period End: 
31 December, 2018
Report issued on 22 April 2019 covered the following practice issues:
Pronouncements
Impact of adoption of IFRS 9 “Financial instrument” and IFRS 15 “Revenue from contract with customer” discussed in detail.
Pronouncements
Extended discussion on the expected impact of IFRS 16 “Lease”.
Change
A statement on the offset of deferred tax assets and liabilities in the statement of financial position.
Change
Disclosure of a post balance sheet event, namely a share purchase transaction.
Change
Disclosure of a new share-based payment plan.

Rank Group Monitor

Rank Group Annual Report 2018
CR Monitor Issue: 
2019/0409
Company covered: 
Rank Group
Period End: 
30 June, 2018
Report issued on 09 April 2019 covered the following practice issues:
Change
Detailed business combination disclosures in respect of a subsidiary acquired during the year.
Change
Disclosure of a new share-based payment plan.
Change
Auditors identify “compliance with laws and regulations” as a new key audit matter.