5751 Airlines

Easyjet plc Monitor

Easyjet plc Annual Report 2018
CR Monitor Issue: 
2019/0103
Company covered: 
Easyjet plc
Period End: 
30 September, 2018
Report issued on 08 January 2019 covered the following practice issues:
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Change
Disclosure on a new key audit matter added in the auditor’s report.
Restatement
Change in presentation of income statement due to changes in categorisation of total revenue.

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.

easyJet plc Monitor

easyJet plc Annual Report 2017
CR Monitor Issue: 
2018/0207
Company covered: 
easyJet plc
Period End: 
30 September, 2017
Report issued on 20 February 2017 covered the following practice issues:
Change
Multi-column income statement format employed highlighting separately headline and non-headline items.
Change
Additional disclosure of earnings per share on a headline earnings basis.
Change
Change in the treatment of maintenance costs in respect of sale and leaseback assets.
Change
Tabular disclosure of key audit matters included in auditors report.

Ryanair Ltd Monitor

Ryanair Ltd Annual Report 2017
CR Monitor Issue: 
2017/1103
Company covered: 
Ryanair Ltd
Period End: 
31 March, 2017
Report issued on 07 November 2017 covered the following practice issues:
Pronouncements
Additional disclosures on new impending standards on leases and revenue from contracts with customers.
Change
Cash flows linked to interest paid and interest received disclosed separately.
Change
Discussion of new principal risk factor added within the strategic report in relation to "Substantial dependence over discretionary air travel".

easyJet plc Monitor

easyJet plc Annual Report 2016
CR Monitor Issue: 
2017/0102
Company covered: 
easyJet plc
Period End: 
30 September, 2016
Report issued on 3 January 2017 covered the following practice issues:
Change
Hedge accounting applied in relation to bond issue.
Change
"Impact of EU exit" identified as a new principal risk.
Restatement
Reclassification of cash inflow from money market deposits from financing activities to investing activities without explanation.

Ryanair Holdings plc Monitor

Ryanair Holdings plc Annual Report 2016
CR Monitor Issue: 
2016/1103
Company covered: 
Ryanair Holdings plc
Period End: 
31 March, 2016
Report issued on 1 November 2016 covered the following practice issues:
New
Returns to shareholders through capital reorganisation and share buyback programmes.
New
Post balance sheet share buyback to return funds to shareholders linked to Brexit.
Change
Available for sale investment gains previously recognised in other comprehensive income reclassified to profit on disposal of investment.

Share-based payments - easyJet plc

Period End: 
30 September, 2015
Period End Date: 
2015-09-30
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5751 Airlines
Auditor: 
PricewaterhouseCoopers

Easyjet plc Monitor

Easyjet plc Annual Report 2015
CR Monitor Issue: 
2016/0103
Company covered: 
Easyjet plc
Period End: 
30 September, 2015
Report issued on 15 January 2016 covered the following practice issues:
New
Introduction of viability statement, with disclosure of significant assumptions.
Change
Identification of new risk areas and inter linking of risk with core strategies.

Revenue recognition - Easyjet plc

Period End: 
30 September 2013
Period End Date: 
2013-09-30
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5751 Airlines
Auditor: 
PricewaterhouseCoopers

Deferred tax - Air France-KLM SA

Period End: 
31 March 2011
Period End Date: 
2011-03-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5751 Airlines
Auditor: 
KPMG