FTSE 100

Barratt Developments plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0403
Period End: 
31 December 2019
Listing Status: 
FTSE 100
ICB Industry Classification: 
3728 Home Construction
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Change
Reclassification of prepaid fees.
Change
Extended disclosure in respect to contingent liabilities.

Ferguson Plc Monitor

Ferguson Plc Annual Report 2018
CR Monitor Issue: 
2019/0404
Company covered: 
Ferguson Plc
Period End: 
31 July, 2018
Report issued on 2 April 2019 covered the following practice issues:
Restatement
Disclosure relating to a change in functional currency and presentational currency with restatement of comparative information.
Change
Detailed discussion of a new key audit matter added to the auditor’s report.
Change
Deferred tax changes recognised following changes to US tax legislation.
Change
Disclosure of investments in associates in a separate note with impairment recognized during the year.
Pronouncements
Additional disclosure in respect of the impact of new accounting standards including IFRS 9 “Financial instruments” and IFRS 15 “Revenue from contracts with customers”.

Imperial Brands Plc Monitor

Imperial Brands Plc Annual Report 2018
CR Monitor Issue: 
2019/0313
Company covered: 
Imperial Brands Plc
Period End: 
30 September, 2018
Report issued on 19 March 2019 covered the following practice issues:
Pronouncements
Additional disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRIC 23 “Uncertainty over income tax treatments”.
Change
Extended disclosure in relation to key judgement made in respect of consolidation of subsidiary.
Change
Disclosure made in respect of post balance sheet events.
Change
Detailed discussion of two new key audit matters added to the auditor’s report.
Change
Disclosure of a proposed change in the segmental reporting structure
Change
Provisional values finalised in respect of business acquired in previous year and information in respect of acquisition made during the year.

Associated British Foods Plc Monitor

Associated British Foods Plc Annual Report 2018
CR Monitor Issue: 
2019/0315
Company covered: 
Associated British Foods Plc
Period End: 
15 September, 2018
Report issued on 19 March 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
Disclosure in respect of business acquisition made during the year.
Change
Disclosure of the sensitivity analysis performed during the year.
Change
Disclosure regarding contingencies related to the Guaranteed Minimum Pension.
Change
Disclosure of tax implications of European Commission state aid investigation.

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.