2000 Industrials

BCA Marketplace plc Interim Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1212
Period End: 
30 September 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2791 Business Support Services
Auditor: 
PricewaterhouseCoopers
Pronouncements
Adoption of IFRS 15 "Revenues from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial Instruments".
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 16 "Leases" which is issued but not yet adopted.
Change
Disclosure of non-IFRS measures as Key Performance Indicators.

Kier group plc Monitor

Kier group plc Annual Report 2018
CR Monitor Issue: 
2018/1206
Company covered: 
Kier group plc
Period End: 
30 June, 2018
Report issued on 11 December 2018 covered the following practice issues:
Change
Detailed disclosure in respect of business acquisitions made during the year.
Pronouncements
Extended disclosure in respect of the impact of the new accounting standards including IFRS 9 “Financial instruments”, IFRS 15 “Revenue from contracts with customers” and IFRS 16 "leases".
Restatement
Restatement of prior year cash flow and income statement to correct prior year error.
Change
Discussion of new key audit matter included in the audit report.
Change
Reclassification of amounts in respect of cash flow hedging instruments.
Change
Extended disclosure of principal risks including identification of new risk factors.

LafargeHolcim Ltd Interims report

Interim Financial Report
CR Interim Monitor Issue: 
2018/1209
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
2353 Building Materials & Fixtures
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Disclosure of additional product line as part of segmental disclosures.
Change
Disclosure in respect of events after the reporting period.
Change
Two companies no longer classified as held for sale following change in strategy.

RPC Group plc Monitor

RPC Group plc Annual Report 2018
CR Monitor Issue: 
2018/1207
Company covered: 
RPC Group plc
Period End: 
31 March, 2018
Report issued on 11 December 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" and IFRS 16 "Leases".
Restatement
Prior year business combination amounts finalised leading to an increase in goodwill.
Change
Disclosure in respect of events after the reporting period.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Added disclosure in respect of alternative performance measures.
Change
Change in presentation of income statement due to added disclosure on profit attributable to non-controlling interest.

Hays plc Monitor

Hays plc Annual Report 2018
CR Monitor Issue: 
2018/1202
Company covered: 
Hays plc
Period End: 
30 June, 2018
Report issued on 04 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respct of new standards issued but not adopted including IFRS 9 “Financial Instruments” and IFRS 15 “Revenue from Contracts and Customer.
Change
Chnage in segmental reporting structure.
Change
Disclosure of post balance sheet change to the funding of defined benefit pension obligations.
Change
Extended disclsoure of critical accounting judgements and estimates to include uncertain tax positions.
Change
Offsetting of deferred tax assets and liabilities.

Galliford Try plc Monitor

Galliford Try plc Annual Report 2018
CR Monitor Issue: 
2018/1201
Company covered: 
Galliford Try plc
Period End: 
30 June, 2018
Report issued on 4 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Restatement
Restatement of basic and diluted EPS to reflect the bonus element of a rights issue.
Restatement
Restatement to present cash and overdraft amounts on a gross basis.
Change
Added disclosure in respect of alternative performance measures.

Renishaw plc Monitor

Renishaw plc Annual Report 2018
CR Monitor Issue: 
2018/1203
Company covered: 
Renishaw plc
Period End: 
30 June, 2018
Report issued on 04 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Change
Discussion of a new key audit matter included in audit report.
Restatement
Netting of deferred tax assets and deferred tax liabilities in the balance sheet.
Change
Reduction in corporate income tax rate results in reassessment of deferred tax balance.
Change
Recognition of goodwill impairment.
Restatement
Presentation of a maturity analysis of amounts receivable as a lessor and restatement of comparative amounts payable as a lessee.

Equiniti Group plc Monitor

Equiniti Group plc Annual Report 2017
CR Monitor Issue: 
2018/1114
Company covered: 
Equiniti Group plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Change
Disclosure of key audit matters included within the auditor’s report.
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".
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".
Restatement
Presentation changes made in the income statement.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Restatement
Restatement of basic and diluted EPS.

Travis Perkins plc Monitor

Travis Perkins plc Annual Report 2017
CR Monitor Issue: 
2018/1101
Company covered: 
Travis Perkins plc
Period End: 
31 December, 2017
Report issued on 06 November 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
Disclosure of income statement information in respect of businesses acquired during the year.
Restatement
Reclassification of defined benefit pension scheme assets from Level 1 to Level 2 of fair value hierarchy.

G4S plc Monitor

G4S plc Annual Report 2017
CR Monitor Issue: 
2018/1102
Company covered: 
G4S plc
Period End: 
31 December, 2017
Report issued on 6 November 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 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments", and IFRS 16 "Leases".
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Extended disclosure of revenue and non-current assets for the country of domicile.
Restatement
Correction of prior year misstatement in respect of operating lease commitments.