5557 Publishing

UBM plc Monitor

UBM plc Annual Report 2016
CR Monitor Issue: 
2017/0902
Company covered: 
UBM plc
Period End: 
31 December, 2016
Report issued on 5 September 2017 covered the following practice issues:
Pronouncements
Disclosure of non-quantified impact of amendments to IFRS 2 and new leasing standard IFRS 16.
Change
Disclosure added of reasonably possible changes in assumption that would lead to recoverable amount of goodwill equalling the carrying amount.
Restatement
Restatement of provision in respect of trade receivables without explanation.
New
Subsequent events note added includes disclosure of post balance sheet acquisitions and disposals.
Change
Breakdown of defined benefit pension scheme assets by class in absolute rather than percentage terms.

Pearson plc Annual Report

Pearson plc Annual Report 2016
CR Monitor Issue: 
2017/0814
Company covered: 
Pearson plc
Period End: 
31 December, 2016
Report issued on 29 August 2017 covered the following practice issues:
Change
Change in disclosed basis of valuation for Level 3 fair value measurements following disposal.
Pronouncements
Extended non-quantified disclosure of the future impacts of IFRS 15 “Revenue from contract with customers”.
Change
Identification of "major restructuring programme" and "major finance transformation programme" as new areas of audit focus.
Change
Presentation of tabular disclosure showing a maturity analysis of minimum sub-lease payments expected to be received.
Restatement
Segment reporting restated following changes in management responsibilities.

Euromoney Institutional Investor PLC Monitor

Euromoney Institutional Investor PLC Annual Report 2016
CR Monitor Issue: 
2017/0806
Company covered: 
Euromoney Institutional Investor PLC
Period End: 
30 September, 2016
Report issued on 08 August 2017 covered the following practice issues:
Restatement
Segment reporting restated following implementation of new business strategy.
Change
Mutli-employer pension scheme accounted for as a defined benefit scheme for the first time.
Change
Auditors report extended by inclusion of disclosure of new areas of audit focus.
Change
Method of valuation disclosed in relation to business held for sale.
Change
Extended analysis of deferred income

RELX Group Monitor

RELX Group Annual Report 2015
CR Monitor Issue: 
2017/0104
Company covered: 
RELX Group
Period End: 
31 December, 2015
Report issued on 9 January 2017 covered the following practice issues:
Change
Full consolidated financial statements are presented instead of combined financial statements.
Change
Earnings per share presented for separate share classes as part of the consolidated income statement.
Change
Reconciliation introduced for the net defined benefit liability from the opening balance to the closing balance.
New
Past service and settlement costs are recognised after transferring the Netherlands defined benefit pension scheme to a defined contribution scheme.
Change
Change in profit base for calculating net cash from operating activities.

Informa PLC Monitor

Informa PLC Annual Report 2015
CR Monitor Issue: 
2016/1208
Company covered: 
Informa PLC
Period End: 
31 December, 2015
Report issued on 19 December 2016 covered the following practice issues:
Restatement
Finalisation of provisional acquisition accounting results in recognition of separate intangible assets.
New
Risk management framework disclosed.
Change
Operating profit/loss before and after share of results of joint venture disclosed separately on the face of the income statement.
Restatement
Cash flow statement restated following the reclassification of borrowing fees paid from operating activities to financing activities.
Change
Additional disclosure of intangible asset useful lives and capitalisation criteria of product development expenditure.
Change
Current tax charge analysed by geographic location.

Pearson plc Monitor

Pearson plc Annual Report 2015
CR Monitor Issue: 
2016/1006
Company covered: 
Pearson plc
Period End: 
31 December, 2015
Report issued on 9 October 2016 covered the following practice issues:
Change
Impairment loss disclosed as a separate line item in the income statement.
Change
Business disposal results in significant profit.
Change
Identification of four new principal risks as a result of robust risk assessment.
New
Restructuring programme identified as post balance sheet event.

Euromoney Institutional Investor plc Monitor

Euromoney Institutional Investor plc Annual Report 2015
CR Monitor Issue: 
2016/0511
Company covered: 
Euromoney Institutional Investor plc
Period End: 
30 September, 2015
Report issued on 31 May 2016 covered the following practice issues:
Change
Judgements relating to an acquisition made in April 2013 revised, on identification of irregularities.
Change
Profit on disposal limited on transfer of available for sale investment to associate.
New
Funds held by related party identified separately on the face of the statement of financial position.
Restatement
Restatement to receivables and deferred subscription revenues.
New
Goodwill impairments treated as exceptional.

Hedge accounting - Thomson Reuters Corporarion

Period End: 
31 December 2013
Period End Date: 
2013-12-31
Listing Status: 
Listed
ICB Industry Classification: 
5557 Publishing
Auditor: 
PricewaterhouseCoopers

Reed Elsevier Group plc Monitor

Reed Elsevier Group plc Annual Report 2013
CR Monitor Issue: 
2014/0811
Company covered: 
Reed Elsevier Group plc
Period End: 
31 December 2013
Report issued on 19 August 2014 covered the following practice issues:
Pronouncements
Adoption of new pension rules decreases comparative operating profit.
Pronouncements
Auditor adopts extended format for auditor's report.
Pronouncements
Directors' remuneration report changes in line with UK regulations.
Pronouncements
Strategic report included in management commentary.

Wolters Kluwer NV Monitor

Wolters Kluwer NV Annual Report Year
CR Monitor Issue: 
2014/0305
Company covered: 
Wolters Kluwer NV
Period End: 
31 December 2012
Report issued on 10 March 2014 covered the following practice issues:
Change
Profit or loss from divestment of operations now included in operating profit.
Change
Movements in bank overdrafts excluded from cash flows from financing activities.