3740 Leisure Goods

Koninklijke Philips NV Monitor

Koninklijke Philips NV Annual Report 2018
CR Monitor Issue: 
2019/0412
Company covered: 
Koninklijke Philips NV
Period End: 
31 December, 2018
Report issued on 16 April 2019 covered the following practice issues:
Restatement
Recognition of a change in the segmental reporting structure including restatement of the prior year comparatives.
Pronouncements
Adopted IFRS 9 Financial Instruments (IFRS 9) and IFRS 15 Revenue from contracts with customers (IFRS 15) from 1st January 2018.
Pronouncements
Disclosures included in respect of the future impact of IFRS 16 Leases effective for accounting periods starting on or after 1 January 2019.
Change
Change in allocation of goodwill to cash generating units for impairment purpose.
Change
A quantified sensitivity analysis regarding accounting estimates and judgements in respect of the fair value of contingent consideration payable has been included in the Report this year.
Change
Disclosure in respect of post-balance sheet events has been included in the report.

Nokia Corporation Monitor

Nokia Corporation Annual Report 2017
CR Monitor Issue: 
2018/0522
Company covered: 
Nokia Corporation
Period End: 
31 December, 2017
Report issued on 29 May 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new standards issued but not yet adopted IFRS 9 and IFRS 15.
Pronouncements
Introduction of a reconciliation of movements in liabilities arising from financing activities.
Restatement
Change in segment reporting structure following split of former operating segment.
Restatement
Change in cost allocations in the income statement.

Koninklijke Philips N.V. Monitor

Koninklijke Philips N.V. Annual Report 2017
CR Monitor Issue: 
2018/0401
Company covered: 
Koninklijke Philips N.V.
Period End: 
31 December,2017
Report issued on 03 April 2018 covered the following practice issues:
Restatement
Prior year adjustment recognised in respect of tax understatement.
Change
Presentation changes to the income statement, statement of financial position and statement of cash flows.
Change
Business no longer identified as a reporting segment following its reclassification as a discontinued operation.
Pronouncements
Enhanced disclosure regarding the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".

Koninklijke Philips N.V. Monitor

Koninklijke Philips N.V. Annual Report 2016
CR Monitor Issue: 
2017/0812
Company covered: 
Koninklijke Philips N.V.
Period End: 
31 December, 2016
Report issued on 22 August 2017 covered the following practice issues:
Restatement
Reclassification of all net defined-benefit post-employment plan obligations under long-term provisions.
Change
Cash flow from sale of non-controlling interest in previously wholly owned subsidiary reflected as arising from financing activities.
Restatement
Reporting segment information restated following a change in organisational structure.
Change
Change in reporting segment profit measure.
Pronouncements
Detailed un-quantified disclosure of future impacts of new revenue standard.
Pronouncements
Un-quantified disclosure of the future impact of new financial instruments standard.

Koninklijke Philips N.V. Monitor

Koninklijke Philips N.V. Annual Report 2015
CR Monitor Issue: 
2016/0508
Company covered: 
Koninklijke Philips N.V.
Period End: 
31 December, 2015
Report issued on 17 May 2016 covered the following practice issues:
Pronouncements
Disclosures relating to new leases standard.
Pronouncements
Adoption of amendments to employee benefits standard.
Change
Change in presentation of key audit matters in auditor’s report.
Change
Disclosure of future change in segmental reporting structure.

Research and development - Koninklijke Philips NV

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3743 Consumer Electronics
Auditor: 
KPMG

Research and development - Samsung Electronics

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
Listed
ICB Industry Classification: 
3743 Consumer Electronics
Auditor: 
PricewaterhouseCoopers

Inventories - Nokia Oyj

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3743 Consumer Electronics
Auditor: 
PricewaterhouseCoopers