2733 Electrical Components & Equipment

OSRAM Licht AG Monitor

OSRAM Licht Annual Report 2019
CR Monitor Issue: 
2019/03016
Company covered: 
OSRAM Licht AG
Period End: 
30 September, 2018
Report issued on 26 March 2019 covered the following practice issues:
Change
Business acquired during the year consolidated by virtue of contractual rights.
Pronouncements
Additional disclosure in respect of the impact 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 treatments’.
Change
Disclosure in respect of events after the reporting period.
Change
Disclosure of a proposed change in the segmental reporting structure.
Change
Detailed discussion of two new key audit matters added to the auditor’s report.
Change
Deferred tax changes recognised following changes to US tax legislation.

Spectris plc Monitor

Spectris plc Annual Report 2016
CR Monitor Issue: 
2017/0609
Company covered: 
Spectris plc
Period End: 
31 December, 2016
Report issued on 20 June 2017 covered the following practice issues:
Change
Disclosure in respect of cash generating unit goodwill impairments including the relevant reporting segment.
New
Disclosure of proposed changes in directors’ remuneration policy.
Change
Principal risk disclosures enhanced to show risk appetite for each risk factor.
Change
Enhanced clarity of disclosure in respect of adjusted performance measures.

Gooch & Housego Plc Monitor

Gooch & Housego plc Annual Report 2014
CR Monitor Issue: 
2015/0407
Company covered: 
Gooch & Housego plc
Period End: 
30 September, 2014
Report issued on 17 April 2015 covered the following practice issues:
Divergence
Bargain purchase gain recognised, but full IFRS acquisition disclosures not given.
Change
Impairments reduce profit by 16.9%.
Change
Tabular format adopted for reporting principal risks and uncertainties.

Business combinations - Schneider Electric SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2733 Electrical Components & Equipment
Auditor: 
Ernst & Young

FW Thorpe plc Monitor

FW Thorpe plc Annual Report 2012
CR Monitor Issue: 
2013/0105
Company covered: 
FW Thorpe plc
Period End: 
30 June 2012
Report issued on 14 January 2013 covered the following practice issues:
Change
Disclosure of assumptions to determine the recoverable amount of intangible assets.
Divergence
Contingent consideration added to total purchase consideration, in contrast to previous disclosure.

Siemens AG

Siemens AG Annual Report 2011
CR Monitor Issue: 
2012/0402
Company covered: 
Siemens AG
Period End: 
30 September 2011
Report issued on 05 April 2012 covered the following practice issues:
Divergence
Assets and liabilities restated from non-current to current without explanation.
Change
Significant gain on disposal of joint venture.
Change
Increased stake in subsidiary leads to decrease in equity.
Restatement
Central infrastructure costs allocated to reportable segments without quantification of effect.
Change
Former German finance minister engaged to evaluate corporate practice in wake of corruption investigation.

Business combinations - Schneider Electric SA

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2733 Electrical Components & Equipment
Auditor: 
Ernst & Young

Joint Ventures - Siemens AG

Period End: 
30 September 2010
Period End Date: 
2010-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2733 Electrical Components & Equipment
Auditor: 
Ernst & Young

Segmental information - Siemens AG

Period End: 
30 September 2010
Period End Date: 
2010-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2733 Electrical Components & Equipment
Auditor: 
Ernst & Young