FTSE 100

Antofagasta plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0308
Period End: 
30 June 2018
Listing Status: 
FTSE 100, Europe 350
ICB Industry Classification: 
1775 General Mining
Auditor: 
PricewaterhouseCoopers
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".
Restatement
Restatement of comparative figures due classification of an operation as disocntinued.

Compass Group PLC Monitor

Compass Group PLC Annual Report 2018
CR Monitor Issue: 
2019/0211
Company covered: 
Compass Group PLC
Period End: 
30 September, 2018
Report issued on 26 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental reporting structure with restatement of comparative information.
Change
Disclosure of post balance sheet court judgement impacting future pension obligations.

Ashtead Group plc Monitor

Ashtead Group plc Annual Report 2018
CR Monitor Issue: 
2019/0215
Company covered: 
Ashtead Group plc
Period End: 
30 April, 2018
Report issued on 26 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments".
Restatement
Change in segmental reporting structure with restatement of comparative information.
Change
Deferred tax changes recognised following changes to US tax legislation.
Restatement
Change in allocation of goodwill to cash generating units.
Change
Extended disclosure in respect of contingent liabilities.
New
Disclosure of level of fair value hierarchy for each non-derivative financial asset or liability and key inputs employed in the valuation of Level 3 financial instruments.

Sage Group plc Monitor

Sage Group plc Annual Report 2018
CR Monitor Issue: 
2019/0213
Company covered: 
Sage Group plc
Period End: 
30 September, 2018
Report issued on 26 February 2019 covered the following practice issues:
Change
Detailed discussion of a new key audit matter added to the auditor’s report.
Pronouncements
Extended disclosure in respect of the expected impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Change
Deferred tax changes recognised following changes to US tax legislation.
Restatement
Finalisation of provisional fair values in respect of a prior year business acquisition.

Severn Trent Plc Monitor

Severn Trent Plc Annual Report 2018
CR Monitor Issue: 
2019/0209
Company covered: 
Severn Trent Plc
Period End: 
31 March, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Change
Discussion of key audit matters included in the audit report.
Restatement
Disclosure made in respect of discontinued operations with restatement of comparative information.
Change
Finalisation of provisional fair values in respect of a prior year business acquisition.
Change
Disclosure made in respect of post balance sheet event.

Halma plc Monitor

Halma plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
Halma plc
Period End: 
31 March, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
Disclosure in respect of the expected impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “Leases”.
Change
Deferred tax changes recognised following changes to US tax legislation.
Pronouncements
Presentation of a reconciliation of movements in liabilities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure in respect of contingent liabilities.

Kingfisher plc Monitor

Kingfisher plc Annual Report 2018
CR Monitor Issue: 
2019/0122
Company covered: 
Kingfisher plc
Period End: 
31 January, 2018
Report issued on 31 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Change
Discussion of key audit matters in the audit report refined including concentration on the impairment testing of French operations.
Change
Detailed disclosure in respect of business acquisition made during the year.
Change
Disclosure of post balance sheet restructuring plan.
Change
Recognition of a tangible fixed asset impairment reversal.

DS Smith Plc Monitor

 DS Smith Plc Annual Report 2018
CR Monitor Issue: 
2019/0117
Company covered: 
DS Smith Plc
Period End: 
30 April, 2018
Report issued on 29 January 2019 covered the following practice issues:
Change
Detailed disclosure in respect of business acquisitions made during the year.
New
Recognition of biological assets linked to business acquisitions.
Change
Acquisition accounting identified as key audit matter.
Change
Alteration to reporting segments.
Pronouncements
Additional disclosure in respect of the expected 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”.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.

Smith & Nephew plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0112
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
4533 Health Care Providers
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments"
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers"
Pronouncements
Disclosure as to the expected future impacts of IFRS 16 "Leases"
Change
Disclosure of a potential liability linked to a European Commission review into UK Controlled Foreign Company tax rules.

Smiths Group plc Monitor

Smiths Group plc Annual Report 2018
CR Monitor Issue: 
2019/0113
Company covered: 
Smiths Group plc
Period End: 
31 July, 2018
Report issued on 22 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in deferred tax recognised linked to a reduction in US tax rate and disclosure of a European Commission Investigation.
Restatement
Prior year business combination amounts finalised leading to an increase in goodwill.