5752 Gambling

Paddy Power Betfair plc Monitor

Paddy Power Betfair plc Annual Report 2018
CR Monitor Issue: 
2019/0613
Company covered: 
Paddy Power Betfair plc
Period End: 
31 December, 2018
Report issued on 14 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers from 1 January 2018.
Pronouncements
Expected impact of adopting IFRS 16 Leases from 1 January 2019 is quantified.
Change
Disclosure of the merger of a newly acquired and existing business.
Change
£26.5 million impairment recognised against goodwill within the US business.
Change
Gain recognised on disposal of a non-controlling interest.
Change
Disclosure of events after the balance sheet date, including an acquisition for consideration of £101 million.

William Hill Plc Monitor

William Hill Plc Annual Report 2019
CR Monitor Issue: 
2019/0516
Company covered: 
William Hill Plc
Period End: 
1 January, 2019
Report issued on 27 May 2019 covered the following practice issues:
Restatement
Service provider revenue which was previously recognised as other operating income is now classified as revenue.
Pronouncements
Disclosure of expected future impact of IFRS 16 Leases.
Change
Inclusion of a reconciliation presenting the movement in liabilities arising from financing activities.
Change
Significant impairment charge recognised during the year.
Change
Disclosure on the recent High Court ruling on equal guaranteed minimum pensions and recognition of a past service cost.
Change
Inclusion of a new key audit matter in the Auditors’ Report.

Rank Group Monitor

Rank Group Annual Report 2018
CR Monitor Issue: 
2019/0409
Company covered: 
Rank Group
Period End: 
30 June, 2018
Report issued on 09 April 2019 covered the following practice issues:
Change
Detailed business combination disclosures in respect of a subsidiary acquired during the year.
Change
Disclosure of a new share-based payment plan.
Change
Auditors identify “compliance with laws and regulations” as a new key audit matter.

William Hill PLC Monitor

William Hill PLC Annual Report 2016
CR Monitor Issue: 
2017/0705
Company covered: 
William Hill PLC
Period End: 
27 December, 2016
Report issued on 11 July 2017 covered the following practice issues:
Change
Income statement format altered to highlight adjustments to statutory results other than exceptional items.
Change
Newly recognised financial instruments categorised in line with IAS 39.
Change
Detailed breakdown of fair value of assets and liabilities in respect of a 100% business acquisition.
Change
Identification of "transformation programme" as a new principal risk factor.
Restatement
Segment reporting restated following merger of "Telephone" and "Online" segments.

Earnings per share - William Hill plc

Period End: 
27 December, 2016
Period End Date: 
2016-12-27
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
5752 Gambling
Auditor: 
Deloitte

William Hill plc

William Hill plc Annual Report 2015
CR Monitor Issue: 
2016/0506
Company covered: 
William Hill plc
Period End: 
29 December, 2015
Report issued on 17 May 2016 covered the following practice issues:
Change
Change in base for calculating net cash from operating activities.
Divergence
Summary financial information in respect of a acquired material associate falls short.
Change
Reasonably possibly change in assumption would lead to impairment of cash generating unit.
Divergence
Impact of change in amortisation life not explained.
New
Viability statement added to strategic report.

Betfair Group plc Monitor

Betfair Group plc Annual Report 2015
CR Monitor Issue: 
2016/0110
Company covered: 
Betfair Group plc
Period End: 
30 April, 2015
Report issued on 29 January 2016 covered the following practice issues:
New
Deferred consideration on business combination classed at Level 3 of fair value hierarchy.
New
Related opportunities disclosed along with details of risk management process.

Cash Flow Statements - Ladbrokes plc

Period End: 
31 December 2011
Period End Date: 
2011-12-31
Listing Status: 
FTSE Mid 250, S&P Europe 350
ICB Industry Classification: 
5752 Gambling
Auditor: 
Ernst & Young