3700 Personal & Household 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.

McCarthy & Stone Plc Monitor

McCarthy & Stone Plc Annual Report 2018
CR Monitor Issue: 
2019/0411
Company covered: 
McCarthy & Stone Plc
Period End: 
31 August, 2018
Report issued on 16 April 2019 covered the following practice issues:
Restatement
Prior year comparative cash flow statement restated following an enquiry by the Financial Reporting Council (FRC).
Pronouncements
Added disclosure as to the expected future impact of adopting IFRS 9 Financial Instruments
Pronouncements
Added disclosure as to the expected future impact of adopting IFRS 15 "Revenue from contracts with customers"
Change
Extended disclosure in respect of alternative performance measures.
Change
Disclosure of a sensitivity analysis in relation to the assumptions applied when assessing goodwill for impairment.

Pandora A/S Monitor

Pandora A/S Annual Report 2018
CR Monitor Issue: 
2019/0414
Company covered: 
Pandora A/S
Period End: 
31 December, 2018
Report issued on 15 April 2019 covered the following practice issues:
Pronouncements
Restatement of comparative amounts in the statement of financial position due to changes in disclosure requirements following adoption of IFRS 15 Revenue from Contracts with Customers.
Pronouncements
Implementation of new disclosures following adoption of IFRS 9 Financial Instruments.
Pronouncements
Extended disclosure on the future expected impacts of IFRS 16 Leases adoption.
Change
Disclosure of a sensitivity analysis in respect of movements in currency rates and commodity prices.
Change
Disclosure on acquisitions made after the balance sheet date.

Crest Nicholson Holdings Plc Monitor

Crest Nicholson Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0408
Company covered: 
Crest Nicholson Holdings plc
Period End: 
31 October, 2018
Report issued on 09 April 2019 covered the following practice issues:
Pronouncements
Additional disclosures have been made in the Report on the impact of IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases.
Change
A retirement benefit surplus and contingencies related to guaranteed minimum pension amounts have been recognised in the Report and further details disclosed.
Change
A quantified sensitivity analysis regarding key accounting estimates and judgments has been included in the Report this year.

Barratt Developments plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0403
Period End: 
31 December 2019
Listing Status: 
FTSE 100
ICB Industry Classification: 
3728 Home Construction
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Change
Reclassification of prepaid fees.
Change
Extended disclosure in respect to contingent liabilities.

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.

PZ Cussons Plc Monitor

PZ Cussons Plc Annual Report 2018
CR Monitor Issue: 
2019/0210
Company covered: 
PZ Cussons Plc
Period End: 
31 May, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Change
Extended disclosure of critical accounting judgements and estimates in relation to a change in exchange rate used for translation.
Restatement
De-recognition of a retirement benefit surplus following a change in respect of whether a unconditional right to refund exists.
Change
Discussion of key audit matters included in the audit report.
Change
Adiitional disclosure in relation to provision for potential tax liability.
Change
Sensitivity analysis presented in respect of goodwill impairment tests.

Superdry Plc Monitor

Superdry Plc Annual Report 2018
CR Monitor Issue: 
2019/0205
Company covered: 
Superdry Plc
Period End: 
28 April, 2018
Report issued on 12 February 2018 covered the following practice issues:
Change
New key audit matter added in the current year.
Change
New Exceptional items identified in the current year.

Bellway plc Monitor

Bellway plc Annual Report 2018
CR Monitor Issue: 
2019/0106
Company covered: 
Bellway plc
Period End: 
31 July, 2018
Report issued on 14 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of the new accounting standards including IFRS 15 “Revenue from contracts with customers” and IFRS 16 "leases".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure of accounting estimates and judgements includes a sensitivity analysis.

Henkel AG & Co. KGaA Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2018/1210
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
3724 Nondurable Household Products
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial Instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Restatement
Prior year business combination amounts finalised.