3724 Nondurable Household Products

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.

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.

McBride plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2016/0304
Period End: 
31 December 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
3724 Nondurable Household Products
Auditor: 
PricewaterhouseCoopers
Restatement
Reclassification of artwork, design and product testing costs increases cost of sales.
Change
Omission of segmental profitability.
Change
Effects of defined benefit schemes on results and financial position analysed, as benefits restricted.

Henkel AG & Co. KGaA Monitor

Henkel AG & Co. KGaA Annual Report 2013
CR Monitor Issue: 
2014/0704
Company covered: 
Henkel AG & Co. KGaA
Period End: 
31 December 2013
Report issued on 08 July 2014 covered the following practice issues:
Pronouncements
New pension rules increase comparative net interest expense.
Pronouncements
Table of netting arrangements published for derivatives.
Pronouncements
Fair value hierarchy disclosures made for impairment tests.
Divergence
Disclosure of court ruling on disputed fine made in management commentary.

Earnings per share - Henkel AG

Period End: 
31 December 2012
Period End Date: 
2012-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
3724 Nondurable Household Products
Auditor: 
KPMG

Henkel AG & Co KGaA Monitor

Henkel AG & Co KGaA Annual Report 2012
CR Monitor Issue: 
2013/0509
Company covered: 
Henkel AG & Co KGaA
Period End: 
31 December 2012
Report issued on 17 May 2013 covered the following practice issues:
Restatement
Restatement of fine capitalised in error decreases comparative profit by 5.4%.
Pronouncements
Revised IAS 19 expected to increase pension interest charge.

Inventories - Reckitt Benckiser Group plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
3724 Nondurable Household Products
Auditor: 
PricewaterhouseCoopers

Reckitt Benckiser Group plc

Reckitt Benckiser Group plc Annual Report 2010
CR Monitor Issue: 
2012/0202
Company covered: 
Reckitt Benckiser Group plc
Period End: 
31 December 2010
Report issued on 02 February 2012 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Reason for business combination disclosed in terms of increased sector presence.
Change
Goodwill included with brands in table of indefinite life assets by cash-generating unit.
Restatement
Comparative trade receivables past due but not impaired reduced without explanation.
Change
Share premium account included in reserves following share issue.