3780 Tobacco

Imperial Brands Plc Monitor

Imperial Brands Plc Annual Report 2018
CR Monitor Issue: 
2019/0313
Company covered: 
Imperial Brands Plc
Period End: 
30 September, 2018
Report issued on 19 March 2019 covered the following practice issues:
Pronouncements
Additional disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRIC 23 “Uncertainty over income tax treatments”.
Change
Extended disclosure in relation to key judgement made in respect of consolidation of subsidiary.
Change
Disclosure made in respect of post balance sheet events.
Change
Detailed discussion of two new key audit matters added to the auditor’s report.
Change
Disclosure of a proposed change in the segmental reporting structure
Change
Provisional values finalised in respect of business acquired in previous year and information in respect of acquisition made during the year.

Swedish Match AB

Swedish Match AB Annual Report 2017
CR Monitor Issue: 
2018/0601
Company covered: 
Swedish Match AB
Period End: 
31 December, 2017
Report issued on 5 June 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of new standards issued but not yet adopted IFRS 9,15 and 16.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7
Change
Detailed description of the factors that make up the goodwill recognised following a business acquisition.

Imperial Tobacco Group Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/0604
Period End: 
31 March 2015
Listing Status: 
FTSE 100, Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers
Restatement
Joint venture accounting moves to equity method.
Change
Agreement disclosed to acquire US business assets, subject to conditions.

Imperial Tobacco Group plc Monitor

Imperial Tobacco Group plc Annual Report 2013
CR Monitor Issue: 
2014/0109
Company covered: 
Imperial Tobacco Group plc
Period End: 
30 September 2013
Report issued on 21 January 2014 covered the following practice issues:
Pronouncements
Audit report includes commentary on audit focus, materiality and scope in line with amended Standard.

Provisions - British American Tobacco plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers

Provisions - British American Tobacco plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers

Impairments - Imperial Tobacco Group plc

Period End: 
30 September 2012
Period End Date: 
2012-09-30
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3785 Tobacco
Auditor: 
PricewaterhouseCoopers

Imperial Tobacco Group plc Monitor

Imperial Tobacco Group plc Annual Report 2012
CR Monitor Issue: 
2013/0214
Company covered: 
Imperial Tobacco Group plc
Period End: 
30 September 2012
Report issued on 19 February 2013 covered the following practice issues:
Change
Goodwill impairment more than halves profit.