4530 Health Care Equipment & Services

Convatec Group plc Monitor

Convatec Group plc  Annual Report 2017
CR Monitor Issue: 
2018/1115
Company covered: 
Convatec Group plc
Period End: 
31 December, 2017
Report issued on 20 November 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 16 "Leases", IFRS 15 "Revenue from contracts with customers", and IFRS 9 "Financial instruments".
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Disclosure of reduction in corporate income tax rate.
Change
Disclosure of main risks linked to defined benefit pension scheme.
Change
Detailed disclosure in respect of business acquisitions made during the year.
Restatement
Restatement of comparative figures in relation to compensation paid to key management personnel.

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.

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.

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.

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

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