5759 Travel & Tourism

Thomas Cook Group plc Monitor

Thomas Cook Group plc Annual Report 2017
CR Monitor Issue: 
2018/0206
Company covered: 
Thomas Cook Group plc
Period End: 
30 September, 2017
Report issued on 13 February 2018 covered the following practice issues:
Restatement
Correction of accounting errors result in prior year adjustments.
Change
Key audit matters section included in auditors report.
Change
Risk disclosures enhanced by disclosure of link to strategy and movements compared to the prior year.
Change
New financing agreement highlighted in post balance sheet events note.

Go-Ahead Group plc Monitor

Go-Ahead Group plc Annual Report 2017
CR Monitor Issue: 
2018/0111
Company covered: 
Go-Ahead Group plc
Period End: 
1 July, 2017
Report issued on 23 January 2018 covered the following practice issues:
Change
Change in accounting policy in respect of franchise adjustments in relation to the rail pension scheme.
Change
Presentation of auditors' report enhanced by inclusion of a summary of the audit approach and a diagram illustrating the application of materiality.
Change
Identification of new key audit matter linked to rail franchise.
Pronouncements
Summarised non-quantitative disclosure of the expected future impacts of new accounting standards on revenue, leases and financial instruments.

FirstGroup plc Monitor

FirstGroup plc Annual Report 2017
CR Monitor Issue: 
2017/1201
Company covered: 
FirstGroup plc
Period End: 
31 March, 2017
Report issued on % December 2017 covered the following practice issues:
Change
Audit report enhanced by inclusion of summary of audit approach section and diagram explaining materiality.
Pronouncements
Disclosure of new standards enhanced to include non-quantified impact analysis in respect of IFRS 9, IFRS 15 and IFRS 16

Thomas Cook Group plc Monitor

Thomas Cook Group plc Annual Report 2016
CR Monitor Issue: 
2017/0607
Company covered: 
Thomas Cook Group plc
Period End: 
30 September, 2016
Report issued on 20 June 2017 covered the following practice issues:
Pronouncements
Disclosure of changes to non-audit services policy as a result of new regulation.
Change
'Failure to develop diverse portfolio' and 'Brexit' identified as new principal risks.
Change
Detailed discussion of non-IFRS alternative performance measures added.
Pronouncements
Improved disclosures regarding new standards including IFRS 9 and IFRS 16.
Change
Additional disclosures added in respect of minority interest put and call option including misleading reference to a joint venture.
Change
Changes in directors remuneration policy disclosed in tandem with improved explanation of links to strategy.

The Go-Ahead Group plc Monitor

The Go-Ahead Group plc Annual Report 2016
CR Monitor Issue: 
2017/0514
Company covered: 
The Go-Ahead Group plc
Period End: 
2 July, 2016
Report issued on 30 May 2017 covered the following practice issues:
Change
Basis of calculation of adjusted earnings per share altered to exclude incremental impact of IAS 19.
Change
No explanation for a reporting period of 53 weeks instead of 52 weeks.
Change
Risk disclosures enhanced by introduction of "risk heat map".
Change
Disclosure of reconciliation of movements in deferred tax balances.
Pronouncements
Disclosure of unquantified impact of impending new leasing and revenue standards.

Stagecoach Group plc Monitor

Stagecoach Group plc Annual Report 2016
CR Monitor Issue: 
2017/0411
Company covered: 
Stagecoach Group plc
Period End: 
30 April, 2016
Report issued on 25 April 2017 covered the following practice issues:
Change
Joint venture impaired in full.
Change
Early redemption premium reflected as exceptional finance cost.
Change
Impairment of interest in joint venture, onerous contract review and exceptional items identified as areas of audit focus.
Restatement
New reporting segment identified in line with IFRS 8 quantitative thresholds.
Pronouncements
Change in Companies Act 2006 requirements results in disclosure of full list of subsidiaries.
Change
Table showing movement in franchise adjustment introduced to pensions note.

Related party disclosures - Thomas cook Group plc

Period End: 
30 September, 2016
Period End Date: 
2016-09-30
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5759 Travel & Tourism
Auditor: 
PricewaterhouseCoopers

FirstGroup plc Monitor

FirstGroup plc Annual Report 2016
CR Monitor Issue: 
2016/1012
Company covered: 
FirstGroup plc
Period End: 
31 March, 2016
Report issued on 24 October 2016 covered the following practice issues:
Change
Recognition of past service gain following changes in employee benefit schemes.
New
Disclosure of post balance sheet events.
Change
Disclosure of tax expense components.

Go-Ahead Group Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2016/0409
Period End: 
31 December 2015
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
5759 Travel & Tourism
Auditor: 
Deloitte
Restatement
Adjusted earnings per share increased by exclusion of employee contributions to defined benefit plans.
Change
Explanation of interest policy for retirement scheme rights over company assets.

Stagecoach Group plc Monitor

Stagecoach Group plc Annual Report 2015
CR Monitor Issue: 
2016/0102
Company covered: 
Stagecoach Group plc
Period End: 
30 April, 2015
Report issued on 14 January 2016 covered the following practice issues:
Pronouncements
Information disclosed on impending viability statement requirement.
Pronouncements
Table cross references information required under listing rules.
Change
Illustrative presentation of audit approach by external auditors.