5751 Airlines

easyJet plc Monitor

Submitted by cb782804-805f-4... on Mon, 2018-02-19 16:21

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:

Multi-column income statement format employed highlighting separately headline and non-headline items.

Additional disclosure of earnings per share on a headline earnings basis.

Change in the treatment of maintenance costs in respect of sale and leaseback assets.

Tabular disclosure of key audit matters included in auditors report.

Ryanair Ltd Monitor

Submitted by Pratiksha Mandhane on Mon, 2017-11-06 17:35

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:

Additional disclosures on new impending standards on leases and revenue from contracts with customers.

Cash flows linked to interest paid and interest received disclosed separately.

Discussion of new principal risk factor added within the strategic report in relation to "Substantial dependence over discretionary air travel".

easyJet plc Monitor

Submitted by 609607d4-597e-4... on Tue, 2017-01-03 07:25

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:

Hedge accounting applied in relation to bond issue.

"Impact of EU exit" identified as a new principal risk.

Reclassification of cash inflow from money market deposits from financing activities to investing activities without explanation.

Ryanair Holdings plc Monitor

Submitted by 8f67ab75-5f45-4... on Tue, 2016-11-01 14:57

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:

Returns to shareholders through capital reorganisation and share buyback programmes.

Post balance sheet share buyback to return funds to shareholders linked to Brexit.

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

Annual Report:

easyJet Annual Report 2015 (PDF)

Easyjet plc Monitor

Submitted by Company Reporting on Fri, 2016-01-15 08:34

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:

Introduction of viability statement, with disclosure of significant assumptions.

Identification of new risk areas and inter linking of risk with core strategies.

easyJet plc Monitor

Submitted by Company Reporting on Tue, 2015-02-03 09:31

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:

Offsetting table introduced for financial instruments.

Illustration indicates external audit process.

Dart Group PLC Monitor

Submitted by Company Reporting on Fri, 2015-01-23 06:50

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

Submitted by Company Reporting on Mon, 2014-03-31 11:20

CR Interim Monitor Issue:

2014/0317

Period End:

30 September 2013

ICB Industry Classification:

5751 Airlines

Auditor:

KPMG

Valuation method disclosed for fixed long-term debt carried at fair value.

Other comprehensive income statement format changes.

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

Annual Report:

easyJet Annual Report 2013 (PDF)