5757 Restaurants & Bars

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.

Provisions - Whitbread PLC

Period End: 
3 March, 2016
Period End Date: 
2016-03-03
Listing Status: 
FTSE 100, S&P Europe 350
ICB Industry Classification: 
5757 Restaurants & Bars
Auditor: 
Deloitte

Income taxes - 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

Whitbread PLC Monitor

Whitbread PLC Annual Report 2016
CR Monitor Issue: 
2017/0206
Company covered: 
Whitbread PLC
Period End: 
3 March, 2016
Report issued on 14 February 2017 covered the following practice issues:
Pronouncements
Disclosure added on the impacts of recently issued leasing standard, IFRS 16.
Pronouncements
Disclosure added on the impacts of a recent amendment to statement of cash flow standard IAS 7
Change
Strategic review principal risks table updated to include new risk factors in respect of "Pandemic/terrorism" and "economic climate"
Change
Recognition of changes in deferred tax following a reduction in tax rate.
Change
Disclosure of how deferred tax would be impacted if further reduction in tax rate had been substantially enacted.

Greene King plc Monitor

Greene King plc Annual Report 2016
CR Monitor Issue: 
2016/1201
Company covered: 
Greene King plc
Period End: 
1 May, 2016
Report issued on 5 December 2016 covered the following practice issues:
New
Goodwill linked to significant business acquisition represents expected operating synergies and business opportunities as a result of the increased size of the pub estate.
Change
Off-setting of deferred tax liabilities against deferred tax assets introduced.
New
Off-market contract liabilities recognised for the first time following a business acquisition.
Change
Additional reportable segments identified following business acquisition.
Change
Additional disclosures in the auditors’ report about conclusions provided to audit committee.

Compass Group Plc Monitor

Compass Group Plc Annual Report 2015
CR Monitor Issue: 
2016/0208
Company covered: 
Compass Group Plc
Period End: 
30 September, 2015
Report issued on 19 February 2016 covered the following practice issues:
Pronouncements
Move to equity accounting for joint ventures under new Standard.
Change
Income from supplier rebates and discounts identified as an area of audit focus.
Pronouncements
Viability statement introduced under revised UK Corporate Governance Code.

Whitbread Plc Monitor

Whitbread Plc Annual Report 2015
CR Monitor Issue: 
2015/1102
Company covered: 
Whitbread Plc
Period End: 
26 February, 2015
Report issued on 09 November 2015 covered the following practice issues:
Restatement
Exclusion of payments against provisions and pension payments increases cash generated from operations by 15.1%.
Change
Investment in joint ventures and associates analysed by segment.
Pronouncements
New disclosure on impending revenue Standard.