FTSE 100

BHP Billiton Plc Monitor

BHP Billiton Plc Annual Report 2018
CR Monitor Issue: 
2019/0110
Company covered: 
BHP Billiton Plc
Period End: 
30 June, 2018
Report issued on 14 January 2019 covered the following practice issues:
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
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".
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 segmental reporting structure with restatement of comparative information.

Easyjet plc Monitor

Easyjet plc Annual Report 2018
CR Monitor Issue: 
2019/0103
Company covered: 
Easyjet plc
Period End: 
30 September, 2018
Report issued on 08 January 2019 covered the following practice issues:
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Change
Disclosure on a new key audit matter added in the auditor’s report.
Restatement
Change in presentation of income statement due to changes in categorisation of total revenue.

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2018
CR Monitor Issue: 
2018/1215
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers.
Change
Extended disclosure of principal risks including identification of new risk factors.

Barratt Developments plc Monitor

Barratt Developments plc Annual Report 2018
CR Monitor Issue: 
2018/1208
Company covered: 
Barratt Developments plc
Period End: 
30 June, 2018
Report issued on 11 December 2018 covered the following practice issues:
Change
Disclosure on new key audit matter included.
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
New
Disclosure of sensitivity analysis performed.
Change
Disclosure regarding impairment of assets by associate and recognition of a related loss.

3i group plc Monitor

3i Group plc Annual Report 2018
CR Monitor Issue: 
2018/1120
Company covered: 
3i group plc
Period End: 
31 March, 2018
Report issued on 27 November 2018 covered the following practice issues:
Change
Summarised disclosure of changes to the directors remuneration 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
Additional line item as ‘Transfer from translation reserve to capital reserve’ in its statement of changes in equity.
Change
Reclassification within the cash flow statement.
Change
A new dividend policy proposed.

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.

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.

Glencore plc Monitor

Glencore plc Annual Report 2017
CR Monitor Issue: 
2018/1107
Company covered: 
Glencore plc
Period End: 
31 December, 2017
Report issued on 13 November 2018 covered the following practice issues:
Pronouncements
Disclosure added in respect of impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Presentation of a detailed reconciliation of movements in borrowings following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Disclosure added in respect of the sale of a business in accordance with IFRS 5 "Non-current assets held for sale and discontinued operations".
Change
Discussion of key audit matters included in audit report.
Change
Deferred tax balance impacted due to reduction in tax rates.
Change
Extended disclosure of principal risks including identification of Cyber Crime as a new risk factor.

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.

Burberry Group plc Monitor

Burberry Group plc Annual Report 2017
CR Monitor Issue: 
2018/1021
Company covered: 
Burberry Group plc
Period End: 
31 March, 2018
Report issued on 30 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".
Change
Detailed disclosure in respect of business disposal and related licensing agreement.
Change
Recognition of goodwill impairment.