2727 Diversified Industrials

Smiths Group plc Monitor

Smiths Group plc Annual Report 2018
CR Monitor Issue: 
2019/0113
Company covered: 
Smiths Group plc
Period End: 
31 July, 2018
Report issued on 22 January 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".
Change
Change in deferred tax recognised linked to a reduction in US tax rate and disclosure of a European Commission Investigation.
Restatement
Prior year business combination amounts finalised leading to an increase in goodwill.

Orkla ASA Monitor

Orkla ASA Annual Report 2017
CR Monitor Issue: 
2018/0521
Company covered: 
Orkla ASA
Period End: 
31 December, 2017
Report issued on 25 May 2018 covered the following practice issues:
Change
Results of discontinued operations highlighted in a separate line item on the face of the income statement.
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows".

CNH Industrial N.V Monitor

CNH Industrial N.V Annual Report 2016
CR Monitor Issue: 
2017/0513
Company covered: 
CNH Industrial N.V
Period End: 
31 December, 2016
Report issued on 04 April 2017 covered the following practice issues:
Divergence
Financing cash flows from issue and redemption of medium term borrowings presented on a net basis.
Restatement
Carrying value and fair value of securitised receivables restated without explanation.
Restatement
Restatement of number of stock options exercised in the comparative period.

Financial instruments - CNH Industrial N.V.

Period End: 
31 December, 2016
Period End Date: 
2016-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
2727 Diversified Industrials
Auditor: 
Ernst & Young

Orkla ASA Monitor

Orkla ASA Annual Report 2015
CR Monitor Issue: 
2016/0808
Company covered: 
Orkla ASA
Period End: 
31 December, 2015
Report issued on 23 August 2016 covered the following practice issues:
Pronouncements
Quantified disclosure of probable impact of impending leases standard.
Change
Presentation of accounting policy in relevant note to the accounts.
Change
Change in presentation of the income statement to show interest amounts separately

Vesuvius plc Monitor

Vesuvius plc Annual Report 2015
CR Monitor Issue: 
2016/0801
Company covered: 
Vesuvius plc
Period End: 
31 December, 2015
Report issued on 12 August 2016 covered the following practice issues:
Change
Option pricing models employed when valuing share-based payments identified.
Change
Malus provision added to existing clawback arrangements in respect of directors remuneration.
New
Restructuring costs identified as a separately reported item.
Change
Obsolete stock provision identified and quantified.
Change
Explanation of what goodwill on business combinations represents.

Impairment tests - Smiths Group plc

Period End: 
31 July 2010
Period End Date: 
2010-07-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
2727 Diversified Industrials
Auditor: 
PricewaterhouseCoopers

Pensions - Smiths Group plc

Period End: 
31 July 2010
Period End Date: 
2010-07-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
2727 Diversified Industrials
Auditor: 
PricewaterhouseCoopers

Segmental information - Smiths Group plc

Period End: 
31 July 2010
Period End Date: 
2010-07-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
2727 Diversified Industrials
Auditor: 
PricewaterhouseCoopers