3720 Household Goods & Home Construction

Reckitt Benckiser Group plc

Reckitt Benckiser Group plc Annual Report 2017
CR Monitor Issue: 
2018/0716
Company covered: 
Reckitt Benckiser Group plc
Period End: 
31 December, 2017
Report issued on 24 July 2018 covered the following practice issues:
Change
Detailed disclosure in respect of discontinued operations.
Pronouncements
Presentation of a discussion on the impacts of new standards that are issued but not yet effective including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Format of net debt reconciliation altered following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Detailed disclosure in relation to business combination during the year including a qualitative description of what goodwill represents.
Change
Discussion of key audit matters included in the audit report.
Restatement
Restatement of segmental disclosures linked to business acquisition.

Howden Joinery Group plc Monitor

Howden Joinery Group plc Annual Report 2017
CR Monitor Issue: 
2018/0707
Company covered: 
Howden Joinery Group plc
Period End: 
30 December, 2017
Report issued on 09 July 2018 covered the following practice issues:
Change
Audit report enhanced by inclusion of diagram illustrating the application of materiality.
Change
Audit report includes separate sections discussing director and auditor responsibilities.
Change
Financial statements presented for a period of longer than a year.
Change
Identification of pension actuarial assumptions as an area of accounting estimate and judgement.
Change
Identification of new principal risk in respect of health and safety.
Change
Format of risk heat map presented as part of risk disclosures altered.

Persimmon plc Monitor

Persimmon plc Annual Report 2017
CR Monitor Issue: 
2018/0604
Company covered: 
Persimmon plc
Period End: 
31 December, 2017
Report issued on 05 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of IFRS 9 and 15.
Change
Government policy identified as a new area of principal risk.
Change
Extended disclosure in respect of auditor and management responsibilities included in the auditors’ report.
Change
Changes to directors share-based payments highlighted in post balance sheet events note.

Electrolux AB Monitor

Electrolux AB Annual Report 2017
CR Monitor Issue: 
2018/0513
Company covered: 
Electrolux AB
Period End: 
31 December, 2017
Report issued on 15 May 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure with respect to impact of new accounting standards including quantification.
Change
Detailed disclosure of business combinations.
Pronouncements
Additional Disclosure in line with amendment to IAS 7 “Statement of cash flows”.
Change
Change in estimate used for impairment test of intangible asset with indefinite life.
New
Separate statement on sustainability reporting included within annual report.

Henkel AG & Co. KGaA Monitor

Henkel AG & Co. KGaA Annual Report 2017
CR Monitor Issue: 
2018/0409
Company covered: 
Henkel AG & Co. KGaA
Period End: 
31 December, 2017
Report issued on 10 April 2018 covered the following practice issues:
Pronouncements
Additional cash flow disclosure in relation to changes in liabilities arising from financing activities.
Pronouncements
Extended disclosure on the expected future impacts of new accounting standards.
Restatement
Finalisation of prior year business combination amounts.
Change
Audit report includes discussion of key audit matters.

Barratt Developments plc Monitor

Barratt Developments plc Annual Report Year
CR Monitor Issue: 
2018/0107
Company covered: 
Barratt Developments plc
Period End: 
30 June, 2017
Report issued on 16 January 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure in respect of the impending future impacts of new accounting standards including IFRS 9, IFRS 15 and IFRS 16.
Change
Separate disclosure of equity accounted investment cash flows on a gross basis.
New
Disclosure of non-adjusting post balance sheet events included in the notes to the accounts.
Change
Presentation of the audit report enhanced by inclusion of a diagram showing the application of materiality.

Redrow plc Monitor

Redrow plc Annual Report 2017
CR Monitor Issue: 
2018/0108
Company covered: 
Redrow plc
Period End: 
30 June, 2017
Report issued on 16 January 2018 covered the following practice issues:
Change
Change in accounting policy in respect of forward land options.
Change
Proposed changes to directors remuneration outlined in directors remuneration report.
Change
Change in presentation of defined benefit pension scheme assumption sensitivity analysis.

Bellway plc Monitor

Bellway plc Annual Report 2017
CR Monitor Issue: 
2018/0101
Company covered: 
Bellway plc
Period End: 
31 July, 2017
Report issued on 2 January 2018 covered the following practice issues:
Change
Presentation of audit report enhanced by inclusion of overview section and diagrams.
New
Introduction of annual report section discussing alternative performance measures.
New
Disclosure of the sale of a property to a related party in note to the accounts.

The Berkeley Group Holdings plc Monitor

Berkeley Group Holdings plc Annual Report 2017
CR Monitor Issue: 
2017/1207
Company covered: 
Berkeley Group Holdings plc
Period End: 
30 April,2017
Report issued on 19 December 2017 covered the following practice issues:
Change
Enhanced disclosure highlights alternative revenue recognition policy to its peers.
Change
New non-financial key performance indicators identified in relation to Apprentices & training and Green house emissions intensity.
Change
Redemption of ordinary shares results in reduction to retained earnings.

Share based payments - Redrow plc

Period End: 
30 June, 2016
Period End Date: 
2016-06-30
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
3728 Home Construction
Auditor: 
PricewaterhouseCoopers