3537 Soft Drinks

Coca-Cola HBC AG Monitor

Coca-Cola HBC AG Annual Report 2018
CR Monitor Issue: 
2019/0615
Company covered: 
Coca-Cola HBC AG
Period End: 
31 December, 2018
Report issued on 13 June 2019 covered the following practice issues:
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments from 1 January 2018.
Pronouncements
Disclosures on expected impact of IFRS 16 extended with quantification provided.
Change
Disclosure of events after the balance sheet date.
Change
Modification of performance share plan in the current year.
Change
New sections in the auditors’ report added in respect of ‘capability of the audit in detecting irregularities, including fraud’ and for ‘going concern’.

Britvic Plc Monitor

Britvic Plc Annual Report 2018
CR Monitor Issue: 
2019/0212
Company covered: 
Britvic Plc
Period End: 
1 October, 2018
Report issued on 26 February 2019 covered the following practice issues:
Pronouncements
Early adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Additional disclosure in respect of the future expected impact of new accounting standards including IFRS 9 "Financial instruments" and IFRS 16 "leases".
Change
Disclosure that a post balance sheet court ruling will impact pension obligations in the future.
Change
Recognition of an intangible asset impairment reversal and disclosure of the sensitivity of the reversal to changes in assumptions.

Britvic plc Monitor

Britvic plc Annual Report 2017
CR Monitor Issue: 
2018/0509
Company covered: 
Britvic plc
Period End: 
1 October, 2017
Report issued on 08 May 2018 covered the following practice issues:
Pronouncements
Introduction of additional disclosure in relation to the expected impacts of IFRS 15 and IFRS 16 including quantification.
Change
Detailed breakdown of fair value of assets acquired and liabilities assumed following a business combination.
Change
Post balance sheet disclosure in respect of restructuring of manufacturing operations.
Change
Auditors' report includes discussion of director and auditor responsibilities.
Change
Identification of "sustainability and environment" as a principal risk area.
Change
Breakdown of pension assets includes new liability driven investments category.

A.G. BARR p.l.c Monitor

A.G. BARR p.l.c Annual Report 2016
CR Monitor Issue: 
2017/1002
Company covered: 
A.G. BARR p.l.c
Period End: 
28 January, 2017
Report issued on 03 October 2017 covered the following practice issues:
Pronouncements
Disclosure of expected impact of adoption of IFRS 16 "Leases" including quantification.
Change
Pension "curtailment" gain recognised following closure of scheme to future accrual.
New
Exceptional items highlighted in a separate column on the face of the income statement.
Change
Changes to non-audit fees policy linked to FRC ethical standard

Britvic plc Monitor

Britvic plc Annual Report 2016
CR Monitor Issue: 
2017/0803
Company covered: 
Britvic plc
Period End: 
02 October, 2016
Report issued on 1 August 2017 covered the following practice issues:
Change
Change in fair value of deferred consideration between acquisition date and the year end.
Change
Past service credit and curtailment gain recognised in relation to defined benefit pension scheme.
Change
Principal risk disclosures enhanced by linkage to strategic priorities
Change
Detailed description of audit tender process.
Pronouncements
Change in the non-audit service fees policy on account of new pronouncement.
Change
Assets under construction disclosed separately within property plant and equipment note.

Retirement Benefits-Britvic plc

Period End: 
2 October, 2016
Period End Date: 
2016-10-02
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
3537 Soft Drinks
Auditor: 
Ernst & Young

Britvic plc Monitor

Britvic plc Annual Report 2015
CR Monitor Issue: 
2016/0203
Company covered: 
Britvic plc
Period End: 
27 September, 2015
Report issued on 12 February 2016 covered the following practice issues:
New
Change in tax rate results in decrease in deferred tax provision.
New
Information disclosed about post balance sheet acquisition.

Leases - Britvic plc

Period End: 
2 October 2011
Period End Date: 
2011-10-02
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
3537 Soft Drinks
Auditor: 
Ernst & Young