FTSE Mid 250

Balfour Beatty plc Monitor

Balfour Beatty plc Annual Report 2017
CR Monitor Issue: 
2018/1011
Company covered: 
Balfour Beatty plc
Period End: 
31 December, 2017
Report issued on 16 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".
Restatement
Restatement of comparative income statement following classification of businesses disposed as discontinued operations.
Change
Changes in pensions discount rate calculation methodology results in recognition of actuarial gain.
Change
Recognition of adjusting post-balance sheet event linked to liquidation of Carillion.

Bovis Homes Group plc Monitor

Bovis Homes Group plc Annual Report 2017
CR Monitor Issue: 
2018/1007
Company covered: 
Bovis Homes Group plc
Period End: 
31 December, 2017
Report issued on 09 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", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".
Restatement
Change in classification of costs leads to prior year adjustment to comparatives.
Change
Exceptional items highlighted within a separate line item on the face of the income statement.
Change
Inclusion of a table disclosing a maturity analysis of operating lease payment commitments.

Rathbone Brothers plc Monitor

Rathbone Brothers plc Annual Report 2017
CR Monitor Issue: 
2018/1010
Company covered: 
Rathbone Brothers plc
Period End: 
31 December, 2017
Report issued on 09 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", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".
Change
Recognition of provision for onerous lease in respect of head office.
Change
Recognition of defined benefit pension gain linked to plan amendment.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".

Greggs PLC Monitor

Greggs PLC Annual Report 2017
CR Monitor Issue: 
2018/1009
Company covered: 
Greggs PLC
Period End: 
30 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Change
Separate discussion of director and auditor responsibilities and key audit matters in the audit report.
Change
Disclosure of post balance sheet disposal of vacant site.
Change
Change in defined benefit pension liability after taking into account new assumption in respect of the commutation of benefits.
Change
Separate alternative performance measures section added.
Change
Change in disclosure of key management remuneration.

Rentokil Initial plc Monitor

Rentokil Initial plc Annual Report 2017
CR Monitor Issue: 
2018/1002
Company covered: 
Rentokil Initial plc
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Presentation of profit on disposal of businesses separately on the face of the income statement.
Pronouncements
Disclosure made in respect of the future impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Changes made to segment reporting.
Pronouncements
Disclosure introduced in respect of ammendment to IAS 7 "Statement of cash flows".
Change
Changes made to the calculation of adjusted profit.
Change
Auditor and Director's responsibilities disclosed in separate sections in the audit report.

Jardine Llyod Thompson PLC Monitor

Jardine Llyod Thompson PLC Annual Report 2017
CR Monitor Issue: 
2018/0915
Company covered: 
Jardine Llyod Thompson PLC
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
Change
Separate sections included in audit report discussing the responsibilities of directors and auditors.
Pronouncements
Disclosure of quantification in respect of the future impacts of IFRS 15 "Revenue from contracts with customers".
Change
Change in segmental reporting following business disposal.
Change
Assets held for sale presented separately on the face of the balance sheet.
Change
Analysis of trade and other payables between current and non-current classifications.
Restatement
Restatement of foreign exchange gains to correct a prior year misstatement.

Hikma Pharmaceuticals PLC Monitor

Hikma Pharmaceuticals PLC Annual Report 2017
CR Monitor Issue: 
2018/0918
Company covered: 
Hikma Pharmaceuticals PLC
Period End: 
31 December, 2017
Report issued on 24 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate director and auditor responsibility sections included in audit report.
Pronouncements
Extended disclosure regarding the future impacts of IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts with Customers”.
Change
Adoption of new disclosure format in respect of the other comprehensive income statement
Change
Recognition of significant impairment following testing of goodwill for impairment.
Change
Disclosure of impact of changes in US tax laws.

Inmarsat plc Monitor

Inmarsat plc Annual Report 2017
CR Monitor Issue: 
2018/0919
Company covered: 
Inmarsat plc
Period End: 
31 December, 2017
Report issued on 25 September 2018 covered the following practice issues:
Change
Discussion of key audit matter 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 15 "Revenues from contracts with customers", IFRS 16 "Leases", IFRS 9 "Financial instruments", IFRIC 22 “Foreign Currency Transactions and Advance Consideration” and IFRIC 23 “Uncertainty over Income Tax Treatments”.
Pronouncements
Disclosure of a reconciliation of movements in liabilities arising from financing activities.
Change
Additional restructuring charge line included on the face of the income statement.
Change
Introduction of a separate section discussing alternative performance measures.

Dairy Crest Group plc Monitor

Dairy Crest Group plc Annual Report 2017-18
CR Monitor Issue: 
2018/0913
Company covered: 
Dairy Crest Group plc
Period End: 
31 March, 2018
Report issued on 17 September 2018 covered the following practice issues:
Change
Discussion on a new key audit matter included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Change
Change in inflation index assumption results in a reduction in pension obligations.
Change
Introduction of a separate section discussing alternative performance measures.
Change
Extended disclosure of principal risks.

Ultra Electronics Holdings plc Monitor

Ultra Electronics Holdings plc Annual Report 2017
CR Monitor Issue: 
2018/0912
Company covered: 
Ultra Electronics Holdings plc
Period End: 
31 December, 2017
Report issued on 17 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Pronouncements
Disclosure of reconciliation of liabilities arising from financing activities.
Pronouncements
Quantified disclosure in respect of the impacts of IFRS 15 "Revenues from contracts with customers".