5375 Home Improvement Retailers

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.

Kingfisher plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2015/1107
Period End: 
01 August 2015
Listing Status: 
FTSE 100
ICB Industry Classification: 
5375 Home Improvement Retailers
Auditor: 
Deloitte
Pronouncements
Adoption of levies interpretation affects timing of recognition of liabilities.
New
30% interest in business classed as financial asset after gain on disposal of 70% controlling interest.

Dunelm Group PLC Monitor

Dunelm Group PLC Annual Report 2014
CR Monitor Issue: 
2015/0307
Company covered: 
Dunelm Group PLC
Period End: 
28 June 2014
Report issued on 17 March 2015 covered the following practice issues:
Restatement
Accruals and deferred income liabilities amounting to 43.9% of total current liabilities, classified as non-current.
Change
Additional disclosures on recognition of intangible assets.
Change
Valuation method for share options at date of grant disclosed.
Change
Deferred tax offset policy disclosed.
Change
Financial instruments distinguished into three categories.

Carpetright plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0418
Period End: 
26 October 2013
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5375 Home Improvement Retailers
Auditor: 
PricewaterhouseCoopers
Pronouncements
Adoption of pension rules changes terminology in other comprehensive income.
Pronouncements
Introduction of a note on financial instruments.