2793 Business Training & Employment Agencies

Randstad N.V. Monitor

Randstad N.V. Annual Report 2018
CR Monitor Issue: 
2019/0416
Company covered: 
Randstad N.V.
Period End: 
31 December, 2018
Report issued on 23 April 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 “Financial instruments” and IFRS 15 “Revenue from contracts with customers” from 1 January 2018.
Pronouncements
Extended disclosure in respect of the expected impact of IFRS 16 “Leases”.
Change
Additional disclosure in relation to the finalisation of purchase consideration for business combinations.
Change
Disposal of subsidiary and recognition of impairment on goodwill and other intangible assets.
Change
Disclosure in respect of tax transparency, tax strategy and dialogue with tax authorities, and additional disclosure in respect of provision for taxation.
Change
Discussion on a new key audit matter included within the auditor’s report.

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.

Randstad Holding NV Monitor

Randstad Holding NV Annual Report 2017
CR Monitor Issue: 
2018/0317
Company covered: 
Randstad Holding NV
Period End: 
31 December, 2017
Report issued on 27 March 2018 covered the following practice issues:
Restatement
Restatement of reporting segments to take into account the impact of acquisitions and changes in managerial reporting structure.
Change
Disclosure of a business disposal as a post balance sheet event.
Change
Financial risk disclosures enhanced by introduction of table disclosing movements in current borrowings.

Hays plc Monitor

Hays plc Annual Report 2017
CR Monitor Issue: 
2018/0314
Company covered: 
Hays plc
Period End: 
30 June, 2017
Report issued on 20 March 2018 covered the following practice issues:
Pronouncements
Improved disclosures on future impacts of IFRS 16 "Leases" and IFRS 9 "Financial instruments"
Change
Presentation of audit report enhanced by inclusion of overview of audit approach section.
Change
Pension disclosures include reference to IFRIC 14.
Change
Inclusion of additional disclosures on cash pooling arrangements.
Change
Disclosure of proposed amendments to the directors remuneration policy.

Key assumptions of impairment testing - Randstad Holding nv

Period End: 
31 December, 2016
Period End Date: 
2016-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2793 Business Training & Employment Agencies
Auditor: 
Deloitte

Hays plc Monitor

Hays plc Annual Report 2016
CR Monitor Issue: 
2017/0511
Company covered: 
Hays plc
Period End: 
30 June, 2016
Report issued on 23 May 2017 covered the following practice issues:
Change
Derivative financial asset reflected separately on the face of the statement of financial position at fair value.
Change
Recognition of settlement charge in respect of defined benefit pension plan.
Change
Enhanced risk disclosures include discussion on risk appetite, risk attributes and three lines of defence model.
Change
Remuneration disclosures enhanced by inclusion of employee information.

Randstad Holding NV Monitor

Randstad Holding NV Annual Report 2016
CR Monitor Issue: 
2017/0504
Company covered: 
Randstad Holding NV
Period End: 
31 December, 2016
Report issued on 09 May 2017 covered the following practice issues:
Change
Disclosure of goodwill recognised and other acquisition information in respect of multiple material and individually immaterial business combinations during the year. 
Pronouncements
Improved disclosures on impacts of impending standard on leases.
Change
Improved presentation of comprehensive income to disclose separately items that "may be reclassified subsequently to the income statement" and items that will not.
Restatement
Re-designation of held to maturity instruments as loans and receivables.

Hays plc Monitor

Hays plc Annual Report 2015
CR Monitor Issue: 
2016/0209
Company covered: 
Hays plc
Period End: 
30 June, 2015
Report issued on 19 February 2016 covered the following practice issues:
Pronouncements
Clawback provisions to incentive plans disclosed.
Change
Elements of remuneration related to risks.
Change
Methodology of single figure remuneration disclosed.