5757 Restaurants & Bars

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.

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.

Whitbread PLC Monitor

Whitbread PLC Annual Report 2017
CR Monitor Issue: 
2018/0210
Company covered: 
Whitbread PLC
Period End: 
2 March, 2017
Report issued on 27 February 2018 covered the following practice issues:
Change
Recognition of impairments in relation to assets reclassified as held for sale.
Change
Audit report enhanced by inclusion of a summary of audit approach section and diagrams and tables in respect of audit materiality and scope.
Change
Tabular disclosure of principal risks extended to include discussion of two new risk factors.
Change
Discussion of Key Performance Indicators extended by inclusion of disclosure on new indicators.

Compass Group PLC Monitor

Compass Group PLC Annual Report 2016
CR Monitor Issue: 
2017/0701
Company covered: 
Compass Group PLC
Period End: 
30 September, 2016
Report issued on 4 July 2017 covered the following practice issues:
Change
Discussion of corporate social responsibility framed in terms of UN set sustainable development goals.
Change
Disclosures added on evaluation of board performance by external independent party.
Change
Directors remuneration report enhanced by inclusion of remuneration summary.
Change
Greater clarity given in respect of description of provision class.
Restatement
Reporting segments restated following a change in management structure.

Pension actuarial assumptions: Sensitivity analysis -Compass Group plc

Period End: 
30 September, 2016
Period End Date: 
2016-09-30
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
5757 Restaurants & Bars
Auditor: 
KPMG

Mitchells & Butlers plc Monitor

Mitchells & Butlers plc Annual Report 2016
CR Monitor Issue: 
2017/0310
Company covered: 
Mitchells & Butlers plc
Period End: 
24 September, 2016
Report issued on 28 March 2017 covered the following practice issues:
Change
Identification of “onerous lease provisions” as a new risk area of possible material misstatement by the auditors.
Change
Auditors' extend discussion of materiality by including a graphical presentation.
Change
Adoption of amendment to IAS 19 in respect of accounting for service linked employee contributions.
Pronouncements
Discussion of changes to IFRS 8 and IAS 24 as a result of annual IFRS improvements included.
Change
Tabular disclosure of principal risks includes "food supply chain safety" as a new principal risk.
Restatement
Financial liabilities restated to include accrued charges without explanation.

Marston's PLC Monitor

Marston's PLC Annual Report 2016
CR Monitor Issue: 
2017/0307
Company covered: 
Marston's PLC
Period End: 
1 October, 2016
Report issued on 21 March 2017 covered the following practice issues:
Change
Tabular disclosure of principal risks extended to include new risk factors in respect of “business continuity” and “health and safety, including food hygiene”.
Change
Deferred tax liabilities and deferred tax assets are presented in the balance sheet after offsetting.
Pronouncements
Disclosure of changes in non-audit services policy.
Change
Clarity of corporate governance disclosures enhanced through the use of a diagram showing the governance framework.