4533 Health Care Providers

Smith & Nephew Plc Monitor

Smith & Nephew Plc Annual Report Year
CR Monitor Issue: 
2018/0517
Company covered: 
Smith & Nephew Plc
Period End: 
31 December, 2017
Report issued on 22 May 2018 covered the following practice issues:
Pronouncements
Disclosure of changes in liabilities arising from financing activities in line with amendment to IAS 7 "Statement of cash flows".
Pronouncements
Inclusion of discussion in respect of new accounting standards IFRS 15 and IFRS 9.
Change
Discussion of key audit matters included in audit report.
Change
Business restructuring disclosed as post balance sheet event.
Change
Enhanced risk disclosures including additional information in respect of principal risks.
Restatement
Restatement of intangible asset amortisation without explanation.

Mediclinic plc Monitor

Mediclinic plc Annual Report 2017
CR Monitor Issue: 
2018/0310
Company covered: 
Mediclinic plc
Period End: 
31 March, 2017
Report issued on 20 March 2018 covered the following practice issues:
Restatement
Additional goodwill recognised following finalisation of business combination fair values.
Change
Assets and liabilities held for sale disclosed in separate lines on the face of the statement of financial position.
Change
Enhanced disclosure of financial instruments including fair value information.
Change
Disclosure of cash settled share based payment plan.
Change
Auditors' identify new area of audit focus in respect of "risk of fraud in revenue recognition".
Pronouncements
Additional disclosure on early adoption of amendment to IAS 7 "Statement of cash flows"

Smith & Nephew plc Monitor

Smith & Nephew plc Annual Report 2017
CR Monitor Issue: 
2017/0509
Company covered: 
Smith & Nephew plc
Period End: 
31 December, 2016
Report issued on 15 May 2017 covered the following practice issues:
Change
Format of reconciliation showing relationship between tax expense and accounting profit altered.
Change
Proposed changes in remuneration policy including introduction of new performance measure and shareholding requirements.

Synergy Health plc Monitor

Synergy Health plc Annual Report 2015
CR Monitor Issue: 
2016/0106
Company covered: 
Synergy Health plc
Period End: 
29 March, 2015
Report issued on 22 January 2016 covered the following practice issues:
Change
Segmental information restated as a result of reorganisation.
Change
Contingency disclosed relating to performance condition on advisor's services.

Other Comprehensive Income Fresenius

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
KPMG

Synergy Health plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2013/0401
Period End: 
29 September 2013
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
4533 Health Care Providers
Pronouncements
New pension rules decrease profit.
Change
Reallocation of customers between segments.
Change
Acquisition of company for mixture of cash and deferred contingent consideration.

Synergy Health plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2012/1216
Period End: 
30 September 2012
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
4533 Health Care Providers
Pronouncements
No significant effects from changes to IFRS.
Change
Other comprehensive income analysed by effect on reserves.
Change
Segmental disclosures modified following an acquisition in USA.
Change
Correction of prior year error results in change in goodwill and deferred consideration.

Synergy Health plc

Synergy Health plc Annual Report 2012
CR Monitor Issue: 
2012/1007
Company covered: 
Synergy Health plc
Period End: 
1 April 2012
Report issued on 17 October 2012 covered the following practice issues:
Change
Mid-term and perpetuity growth rates distinguished in impairment test disclosures.
Change
Enhanced disclosures of components of other comprehensive income in primary statements.
Change
Basis for determining contingent consideration disclosed.
Restatement
Explanation provided of change in goodwill from interim disclosures.