5375 Home Improvement Retailers

Kingfisher plc Monitor

Kingfisher plc Annual Report 2018
CR Monitor Issue: 
2019/0122
Company covered: 
Kingfisher plc
Period End: 
31 January, 2018
Report issued on 31 January 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Change
Discussion of key audit matters in the audit report refined including concentration on the impairment testing of French operations.
Change
Detailed disclosure in respect of business acquisition made during the year.
Change
Disclosure of post balance sheet restructuring plan.
Change
Recognition of a tangible fixed asset impairment reversal.

Dunelm Group plc Monitor

Dunelm Group plc Annual Report 2018
CR Monitor Issue: 
2018/1213
Company covered: 
Dunelm Group plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure on a new share-based payment plan.
Change
Detailed disclosure in respect of business disposal.

Kingfisher PLC Monitor

Kingfisher PLC Annual Report 2017
CR Monitor Issue: 
2018/0114
Company covered: 
Kingfisher PLC
Period End: 
31 January, 2017
Report issued on 30 January 2018 covered the following practice issues:
Pronouncements
Extended disclosure on the impacts of IFRS 15, IFRS 16 and IFRS 9.
Change
Auditors' report enhanced by inclusion of a tabular summary of the audit approach.
Change
Disclosure of non-GAAP measures extended to include underlying as well as adjusted measures.
Change
Reconciliation of movements in provisions shows release of an unused amount following changes to restructuring plans.
New
Fair value gains recycled from other comprehensive income form part of profit on disposal.
Restatement
Analysis of deferred tax assets and liabilities by type restated to reflect more appropriate allocation of balances.

Carpetright plc Monitor

Carpetright plc Annual Report 2017
CR Monitor Issue: 
2018/0105
Company covered: 
Carpetright plc
Period End: 
29 April, 2017
Report issued on 9 January 2018 covered the following practice issues:
Change
Multi-column format income statement highlights underlying performance and separately reported items.
Pronouncements
Enhanced disclosure in respect of the future impacts of new accounting standards including IFRS 15, IFRS 16 and IFRS 9.
Pronouncements
Introduction of disclosure on Alternate Performance Measures.
Change
New principal risk identified in relation to business continuity planning.

Operating leases - Dunelm Group plc

Period End: 
2 July, 2016
Period End Date: 
2016-07-02
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5375 Home Improvement Retailers
Auditor: 
PricewaterhouseCoopers

Dunelm Group plc Monitor

Dunelm Group plc Annual Report 2016
CR Monitor Issue: 
2017/0212
Company covered: 
Dunelm Group plc
Period End: 
2 July, 2016
Report issued on 27 February 2017 covered the following practice issues:
Change
Identification of “brexit risk” as a new principal risk factor.
Change
Change in accounting policy related to borrowing costs.
Restatement
Restatement of figures in cash flow from financing activity without explanation.
Change
Extended disclosure in relation to financial risks like credit risk, liquidity risk and market risks.

Finance leases - Carpetright plc

Period End: 
30 April, 2016
Period End Date: 
2016-04-30
Listing Status: 
Listed
ICB Industry Classification: 
5375 Home Improvement Retailers
Auditor: 
PricewaterhouseCoopers

Carpetright plc Monitor

Carpetright plc Annual Report 2016
CR Monitor Issue: 
2017/0106
Company covered: 
Carpetright plc
Period End: 
30 April, 2016
Report issued on 16 January 2017 covered the following practice issues:
Restatement
Statement of cash flow restated without full explanation.
New
Restricted cash recognised on disposal of properties.
Change
Reduction in tax rates results in reducing deferred tax liability.
Pronouncements
Viability statement looking forward for five years presented.