5700 Travel & Leisure

International Consolidated Airlines Group S.A. Monitor

International Consolidated Airlines Group S.A. Annual Report 2017
CR Monitor Issue: 
2018/1004
Company covered: 
International Consolidated Airlines Group S.A.
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 15 "Revenue from contracts with customers", IFRS 9 "Financial instruments" and IFRS 16 "Leases".
Pronouncements
Disclosure of reconciliation of movements in net debt arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Additional line items included on the face of the income statement.
Restatement
Restatement of the comparative figures with respect to offsetting financial assets and liabilities.
Change
Extended disclosure in respect of reporting segments.

FirstGroup plc Monitor

First Group plc Annual Report 2018
CR Monitor Issue: 
2018/0905
Company covered: 
FirstGroup plc
Period End: 
31 March, 2018
Report issued on 10 September 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Pronouncements
Disclosure of reconciliation of movements in liabilities arising from financing activities.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Recognition of goodwill impairment based on difficult US trading conditions.
Change
Disclosure of a net asset breakdown in respect of business combination.
Change
Provision for onerous contract recognised in respect of rail franchise.

Domino's Pizza Group plc Monitor

Domino's Pizza Group plc Annual Report 2017
CR Monitor Issue: 
2018/0819
Company covered: 
Domino's Pizza Group plc
Period End: 
31 December, 2017
Report issued on 28 August 2018 covered the following practice issues:
Change
Detailed disclosure in respect of business combinations during the year.
Change
Discussion of key audit matters included within auditors' report.
Change
Financial statements presented for 53 week period.
Pronouncements
Extended disclosure in respect of new accounting standards issued but not yet applicable including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Change in segmental disclosure following reclassification between segments.
Change
Disclosure of post balance sheet business acquisition.

Whitbread plc Monitor

Whitbread plc Annual Report 2017-18
CR Monitor Issue: 
2018/0810
Company covered: 
Whitbread plc
Period End: 
1 March, 2018
Report issued on 14 August 2018 covered the following practice issues:
Change
Discussion on key audit matters included in auditors report.
Change
Disclosure in separate audit report sections of director and auditor responsibilities.
Change
Change in analysis of cash flows from operating activities.
Change
Acquisition costs linked to business combination recognised in the income statement as a non-underlying item.
Change
Extended disclosure of key performance indicators in the strategic report.

Millennium & Copthorne Hotels Plc Monitor

Millennium & Copthorne Hotels Plc Annual Report 2017
CR Monitor Issue: 
2018/0612
Company covered: 
Millennium & Copthorne Hotels Plc
Period End: 
31 December, 2017
Report issued on 17 July 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers” and IFRS 16 “Leases”.
Change
Disclosure of key audit matters in the audit report.
Change
Goodwill recognised in respect of business combination fully impaired in year of acquisition.

InterContinental Hotels Group plc Monitor

InterContinental Hotels Group plc Annual Report 2018
CR Monitor Issue: 
2018/0619
Company covered: 
InterContinental Hotels Group plc
Period End: 
31 December, 2017
Report issued on 20 June 2018 covered the following practice issues:
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities on adoption of amendment to IAS 7 "Statement of cash flows".
Change
Extended disclosure of key audit matters in the auditors' report.
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Change
Introduction of reconciliations showing the calculation of non-IFRS performance measures.

Compass Group PLC Monitor

Compass Group PLC Annual Report Year
CR Monitor Issue: 
2018/0515
Company covered: 
Compass Group PLC
Period End: 
30 September, 2017
Report issued on 15 May 2018 covered the following practice issues:
Change
Presentation of business combination table showing book values and fair values.
Change
Tabular disclosure of key audit matters included in audit report.
Change
Analysis of the present value of defined benefit obligations between funded and unfunded obligations.
Change
Introduction of a reconciliation table in respect of share-based payment plans.
Change
Disclosure of Non IFRS measures such as "underlying results", "organic revenue" and "organic profit" in the financial statements.
Change
Disclosure of proposed changes to directors remuneration policy.

Marston's PLC Monitor

Marston's PLC Annual Report 2017
CR Monitor Issue: 
2018/0506
Company covered: 
Marston's PLC
Period End: 
30 September, 2017
Report issued on 08 May 2018 covered the following practice issues:
Change
Discussion of key audit matters within the audit report.
Change
Explanation given for non disclosure of post acquisition income statement impact arising from company acquired.
Restatement
Basis of calculation of underlying profit altered.
Restatement
Provisions allocated between current and non-current liabilities on the face of the balance sheet.
Change
Change in the composition of segments following a change in the structure of the organisation.
Change
Principal risk disclosures extended by identification of new risk factor.

EI Group plc Monitor

EI Group Annual Report 2017
CR Monitor Issue: 
2018/0411
Company covered: 
EI Group Monitor
Period End: 
30 September 2017
Report issued on 13 April 2018 covered the following practice issues:
Change
Investment properties identified as a class of assets separate from property plant and equipment.
Pronouncements
Extended disclosure in respect of the future impact of new standards.
Change
Presentation of quantified segment breakdown as a result of operating segments meeting IFRS 8 thresholds.
Change
Change in income statement format to remove separate exceptional items column.

Greene King plc Monitor

Greene King plc Annual Report 2017
CR Monitor Issue: 
2018/0306
Company covered: 
Greene King plc
Period End: 
30 April, 2017
Report issued on 13 March 2018 covered the following practice issues:
Change
Recognition of pension settlement gain.
Change
Audit report disclosure of risks of material misstatement extended.
Pronouncements
Disclosure of new standards issued but not yet effective extended to include disclosure initiative amendment to IAS 7 "Cash flow statements" and IFRIC 23 “Uncertainty over income tax treatments”.
New
Separate Alternative Performance Measures section included.
Change
Identification of new Key performance indicators.