5751 Airlines

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.

easyJet plc Monitor

easyJet plc Annual Report 2014
CR Monitor Issue: 
2015/0202
Company covered: 
easyJet plc
Period End: 
30 September 2014
Report issued on 03 February 2015 covered the following practice issues:
Pronouncements
Offsetting table introduced for financial instruments.
Pronouncements
Illustration indicates external audit process.

Dart Group PLC Monitor

Dart Group PLC Annual Report 2014
CR Monitor Issue: 
2015/0114
Company covered: 
Dart Group PLC
Period End: 
31 March, 2014
Report issued on 22 January 2015 covered the following practice issues:
No significant changes of reporting practice identified.

Ryanair Holdings plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0317
Period End: 
30 September 2013
ICB Industry Classification: 
5751 Airlines
Auditor: 
KPMG
Pronouncements
Valuation method disclosed for fixed long-term debt carried at fair value.
Pronouncements
Other comprehensive income statement format changes.
Change
Plans to return cash to shareholders disclosed.

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