3535 Distillers & Vintners

Diageo plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0402
Period End: 
31 December 2019
Listing Status: 
Europe 350
ICB Industry Classification: 
3535 Distillers & Vintners
Auditor: 
PricewaterhouseCoopers
Pronouncements
Extended disclosure as to the future expected impacts of adopting IFRS 16 "Leases".
Pronouncements
Disclosure of an update to the impact of adopting IFRS 15 “Revenue from contracts with customers”.
Change
New disclosure in respect of exceptional items including recognition of a gain on disposal of a portfolio of brands.
Restatement
Restatement of comparative period financial asset and liability fair value analysis.

Pernod ricard SA Monitor

Pernod ricard SA Annual Report 2018
CR Monitor Issue: 
2019/0309
Company covered: 
Pernod Ricard SA
Period End: 
30 June, 2018
Report issued on 12 March 2019 covered the following practice issues:
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Tax changes recognised following changes in the US and France.
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.

Diageo plc Monitor

Diageo plc Annual Report 2018
CR Monitor Issue: 
2018/1118
Company covered: 
Diageo plc
Period End: 
30 June, 2018
Report issued on 27 November 2018 covered the following practice issues:
Pronouncements
Early adoption of IFRS 15 "Revenues from contracts with customers".
Pronouncements
Early adoption of IFRS 9 "Financial Instruments".
Pronouncements
Extended disclosure of the future impacts of IFRS 16 "Leases" and IFRS 7 "Insurance Contracts".
Change
Disclosure of key audit matters included within the auditor’s report.
Change
Change in deferred tax recognised linked to reduction in US tax rate.
Change
Recognition of significant impairment.

Pernod Ricard SA Monitor

Pernod Ricard plc Annual Report 2017
CR Monitor Issue: 
2017/1209
Company covered: 
Pernod Ricard SA
Period End: 
30 June, 2017
Report issued on 19 December 2017 covered the following practice issues:
Pronouncements
Audit report enhanced by inclusion of disclosure on key audit matters.
Pronouncements
Change in accounting policy results in bearer plants being accounted for as property plant and equipment rather than biological assets.
New
Introduction of tabular breakdown of fees paid to auditors.

Diageo plc Monitor

Diageo plc Annual Report 2017
CR Monitor Issue: 
2017/1204
Company covered: 
Diageo plc
Period End: 
30 June, 2017
Report issued on 12 December 2017 covered the following practice issues:
Change
Prior year comparatives not restated following change to segment reporting.
Pronouncements
Enhanced disclosure explaining the future impacts of new financial instrument and revenue standards.
Change
Disclosure of proposed changes to directors remuneration including expanded shareholding requirement.

Diageo plc Monitor

Diageo plc Annual Report 2016
CR Monitor Issue: 
2016/0515
Company covered: 
Diageo plc
Period End: 
30 June, 2016
Report issued on 30 December 2016 covered the following practice issues:
Change
Risks of material misstatement now described as areas of audit focus.
Change
Tabular disclosure of principal risks extended to include new risk factors in respect of International tax and Data privacy.
Change
Presentation of reconciliation of accounting profit to tax expense enhanced through extra dis-aggregation.
Change
Tabular presentation of sensitivity of carrying value of CGU’s to changes in key assumptions.
Change
Change in accounting policy in respect of cash pooling balances in line with IFRIC guidance.

Pernod Ricard SA Monitor

Pernod Ricard SA Annual Report 2012
CR Monitor Issue: 
2012/1102
Company covered: 
Pernod Ricard SA
Period End: 
30 June 2012
Report issued on 05 November 2012 covered the following practice issues:
Restatement
Accounting error relating to business combination in 2005 corrected.

Deferred tax - Pernod Ricard SA

Period End: 
30 June 2011
Period End Date: 
2011-06-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3535 Distillers & Vintners
Auditor: 
Deloitte

Deferred tax - Pernod Ricard SA

Period End: 
30 June 2011
Period End Date: 
2011-06-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3535 Distillers & Vintners
Auditor: 
Deloitte