FTSE Mid 250

WH Smiths Plc Monitor

WH Smiths Plc Annual Report 2018
CR Monitor Issue: 
2019/0206
Company covered: 
WH Smiths Plc
Period End: 
31 August, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Additional 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
Exceptional non-underlying items including restructuring costs highlighted on the face of the income statement.
Change
Non-underlying items identified as a new key audit matter.
Change
Disclosure in respect of business acquisition made during the year.
Change
Disclosure made in respect of post balance sheet share buyback

Marston's plc Monitor

Marston's plc Annual Report 2018
CR Monitor Issue: 
2019/0207
Company covered: 
Marston's plc
Period End: 
30 September, 2018
Report issued on 19 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 "Revenues from contracts with customers", and IFRS 16 "Leases".
Restatement
Change in segmental reporting structure with restatement of comparative information.
Change
Recognition of significant impairment.
Change
Reclassification of certain properties from Level 2 to Level 3 of fair value hierarchy.
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure of principal risks including identification of new risk factors.

Brewin Dolphin Holdings plc Monitor

Brewin Dolphin Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0208
Company covered: 
Brewin Dolphin Holdings plc
Period End: 
30 September, 2018
Report issued on 19 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 "Revenues from contracts with customers", and IFRS 16 "Leases".
Restatement
Separate presentation of current and non-current liabilities within statement of financial position.
Change
Extension of principal risk disclosures following the presentation of risk heat map.

PZ Cussons Plc Monitor

PZ Cussons Plc Annual Report 2018
CR Monitor Issue: 
2019/0210
Company covered: 
PZ Cussons Plc
Period End: 
31 May, 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
Extended disclosure of critical accounting judgements and estimates in relation to a change in exchange rate used for translation.
Restatement
De-recognition of a retirement benefit surplus following a change in respect of whether a unconditional right to refund exists.
Change
Discussion of key audit matters included in the audit report.
Change
Adiitional disclosure in relation to provision for potential tax liability.
Change
Sensitivity analysis presented in respect of goodwill impairment tests.

Softcat plc Monitor

Softcat plc Annual Report 2018
CR Monitor Issue: 
2019/0201
Company covered: 
Softcat plc
Period End: 
31 July, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", and IFRS 9 "Financial instruments".
Change
Reclassification of amount from ‘reserve for own shares’ to ‘retained earnings’ within statement of changes in equity.
Change
Added disclosure in respect of alternative performance measures following a review by the FRC.
Change
Extended disclosure of principal risks including identification of Brexit and other Macro Economic risk factors as a new principal risk.

Grainger Plc Monitor

Grainger Plc Annual Report 2018
CR Monitor Issue: 
2019/0202
Company covered: 
Grainger Plc
Period End: 
30 September, 2018
Report issued on 12 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”.
Pronouncements
Disclosure of expected impacts of amendment to IAS 40 "Investment property".
Change
Disclosure of information in regards to the disposal of a joint venture.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure in respect of events after the reporting period.

Superdry Plc Monitor

Superdry Plc Annual Report 2018
CR Monitor Issue: 
2019/0205
Company covered: 
Superdry Plc
Period End: 
28 April, 2018
Report issued on 12 February 2018 covered the following practice issues:
Change
New key audit matter added in the current year.
Change
New Exceptional items identified in the current year.

LondonMetric Property Plc Monitor

Londonmetric Property Plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
LondonMetric Property Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Restatement
Change in segmental reporting structure with restatement of comparative information.
Pronouncements
Disclosure of the expected future impact of new standards issued or amended but not yet adopted including IFRS 9 “Financial Instruments”, IFRS 15 “Revenue from Contracts with Customers”, and IFRS 16 “Leases”.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows" and change in classification of arrangement fees.
Change
Reclassification of financial arrangement fees and break costs in the cash flow statement.

SIG plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0121
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2797 Industrial Suppliers
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".
Restatement
Detailed disclosure in respect of prior year adjustments recognised to correct accounting errors.

Renewi Plc Monitor

Renewi Plc Annual Report 2019
CR Monitor Issue: 
2019/0123
Company covered: 
Renewi Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Pronouncements
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”.
Restatement
Finalisation of provisional fair values in respect of a prior year business acquisition.
Restatement
Restatement of non-controlling interest disclosures.
Change
Changes made to segmental reporting structure following integration of acquired entity.
Change
Exceptional tax credit recognised following change in Belgian tax rate.
Change
Change in allocation of goodwill to cash generating units for impairment test purposes.