4535 Medical Equipment

Smith & Nephew plc Monitor

Smith & Nephew plc Annual Report 2015
CR Monitor Issue: 
2016/1204
Company covered: 
Smith & Nephew plc
Period End: 
31 December, 2015
Report issued on 12 December 2016 covered the following practice issues:
Change
Change in segmental reporting from multiple segments to single segment reporting structure.
Change
Allocation of goodwill to cash generating units for impairment test purposes altered.
Change
Acquisition intangibles assets charge for the year including impairment disclosed separately although such assets are no longer identified as a separate asset class.
Change
Identification and disclosure of three new principal risk areas.
Change
Auditors' report includes graphical representations.
New
Provision recognised in respect of pending legal claims following settlement of similar claims.

Pensions - Smith & Nephew

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
Ernst & Young

Pensions - Smith & Nephew

Period End: 
31 December 2014
Period End Date: 
2014-12-31
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
Ernst & Young

Earnings per share - Nobel Biocare Holding AG

Period End: 
31 December 2012
Period End Date: 
2012-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
KPMG

Smith & Nephew plc Monitor

Smith & Nephew plc Annual Report 2012
CR Monitor Issue: 
2013/0715
Company covered: 
Smith & Nephew plc
Period End: 
31 December 2012
Report issued on 30 July 2013 covered the following practice issues:
Change
Provisional goodwill in acquisition near year-end excluded from impairment test.
Change
Loan to new associate reported separately on balance sheet.
Change
New segmental structure implemented.

Nobel Biocare Holding AG Monitor

Nobel Biocare Holding AG Annual Report 2012
CR Monitor Issue: 
2013/0504
Company covered: 
Nobel Biocare Holding AG
Period End: 
31 December 2012
Report issued on 06 May 2013 covered the following practice issues:
Change
Foreign exchange result presented net on face of income statement.
Change
Change in presentation of marketing expenses.
Change
Segmental reporting reorganised.
Restatement
Unexplained transfer from wages and salaries to social security costs.

Smith & Nephew plc Period End 31 December 2010

Smith & Nephew plc 2010
CR Monitor Issue: 
2011/0808
Company covered: 
Smith & Nephew plc
Period End: 
31 December 2010
Report issued on 11 August 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Change
Measure of pension inflation indexation changed.
Change
Deferred tax credit recognised following change of tax rate.
Inconsistent
Geographical analysis of segmental non-current operating assets omitted.

Nobel Biocare Holding AG Period End 31 December 2010

Nobel Biocare Annual Report 2010
CR Monitor Issue: 
2011/0401
Company covered: 
Nobel Biocare Holding AG
Period End: 
31 December 2010
Report issued on 20 April 2011 covered the following practice issues:
Change
Change in disclosure of restricted cash indicates significance threshold.
Change
Disclosure of receivables whose terms have been renegotiated.
Restatement
Restated analysis of net trade receivables by region reflects changes in management structure.
Change
Separate disclosure of tax charge arising from internal business restructuring.
Restatement
Change in measure of segment profit or loss whilst geographical analyses expanded.

Segmental information - Nobel Biocare Holding AG

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
4535 Medical Equipment
Auditor: 
KPMG