2793 Business Training & Employment Agencies

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.

SThree plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0909
Period End: 
01 June 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
2793 Business Training & Employment Agencies
Change
Disclosure of comparative figures in primary statements streamlined.
Change
Increased disclosure on borrowings as new credit facility begins.

Randstad Holding nv Monitor

Randstad Holding nv Annual Report 2013
CR Monitor Issue: 
2014/0512
Company covered: 
Randstad Holding nv
Period End: 
31 December 2013
Report issued on 20 May 2014 covered the following practice issues:
Change
"Badwill" increases pre-tax profit by 9.3%.
Change
The auditor changes the format of the auditor's report.
Pronouncements
Increased recognition of sickness benefit obligations.
Change
Some accounting policies dispersed across notes.

SThree plc Monitor

SThree plc Annual Report 2013
CR Monitor Issue: 
2014/0412
Company covered: 
SThree plc
Period End: 
1 December 2013
Report issued on 21 April 2014 covered the following practice issues:
Change
Disclosure of gain on disposal, with fair value of deferred consideration not directly presented.

Hays plc Monitor

Hays plc Annual Report 2013
CR Monitor Issue: 
2013/1112
Company covered: 
Hays plc
Period End: 
30 June 2013
Report issued on 18 November 2013 covered the following practice issues:
Restatement
Cash outflows for pension deficit funding moved to operating activities, reducing net operating cash inflows by 14.1%.
Change
Separate pension mortality assumptions disclosed for men and women.
Pronouncements
Other comprehensive income analysed as per amended IAS 1.