6000 Telecommunications

Tele2 AB (publ) Monitor

Tele2 AB (publ) Annual Report 2017
CR Monitor Issue: 
2018/0905
Company covered: 
Tele2 AB (publ)
Period End: 
31 December, 2017
Report issued on 01 October 2018 covered the following practice issues:
Change
Separate disclosure regarding discontinued operations.
Pronouncements
Extended disclosure regarding the future impacts of adopting IFRS 15 "Revenue from contracts with customers" and IFRS 9 "Financial instruments".
Change
Disclosure of a reconciliation of movements arising in liabilities linked to financing activities.
Change
Disclosure of post balance sheet business acquisition announcement.
Restatement
Re-classifications made in respect of prior year expenses.

Inmarsat plc Monitor

Inmarsat plc Annual Report 2017
CR Monitor Issue: 
2018/0919
Company covered: 
Inmarsat plc
Period End: 
31 December, 2017
Report issued on 25 September 2018 covered the following practice issues:
Change
Discussion of key audit matter included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", IFRS 16 "Leases", IFRS 9 "Financial instruments", IFRIC 22 “Foreign Currency Transactions and Advance Consideration” and IFRIC 23 “Uncertainty over Income Tax Treatments”.
Pronouncements
Disclosure of a reconciliation of movements in liabilities arising from financing activities.
Change
Additional restructuring charge line included on the face of the income statement.
Change
Introduction of a separate section discussing alternative performance measures.

Vodafone Group Plc Monitor

Vodafone Group Plc Annual Report 2018
CR Monitor Issue: 
2018/0904
Company covered: 
Vodafone Group Plc
Period End: 
31 March, 2018
Report issued on 03 September 2018 covered the following practice issues:
Pronouncements
Extended disclosure regarding the impacts of IFRS 9 "Financial instruments" and IFRS 15 "Revenues from contracts with customers".
Change
Disclosure of valuation information in respect of discontinued operation classified as held for sale.
Change
Extended disclosure of key performance indicators.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities.
Change
Separate sections included in audit report outlining director and auditor responsibilities.

Telenor ASA Monitor

Telenor ASA Annual Report 2017
CR Monitor Issue: 
2018/0802
Company covered: 
Telenor ASA
Period End: 
31 December, 2017
Report issued on 07 August 2018 covered the following practice issues:
Change
Discontinued operations line disclosed separately on the face of the income statement.
Pronouncements
Extended disclosure as to the future impacts of new accounting standards IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Pronouncements
Reconciliation of movements in interest liabilities presented following adoption of amendment to IAS 7 "Statement of cash flows".
Change
Discussion of a new key audit matter linked to discontinued operations included in the auditor’s report.
Restatement
Restatement of segmental reporting disclosures following transfer of businesses between segments.
Change
Extended disclosure in respect of joint ventures and associated undertakings showing an analysis of disposals.

Deutsche Telekom AG Monitor

Deutsche Telekom AG Annual Report 2017
CR Monitor Issue: 
2018/0520
Company covered: 
Deutsche Telekom AG
Period End: 
31 December, 2017
Report issued on 22 May 2018 covered the following practice issues:
Pronouncements
Disclosure of reconciliation of changes in liabilities arising from financing activities on adoption of amendment to IAS 7.
Pronouncements
Extended disclosure in respect of IFRS 15 “Revenue from contracts with customers”.
Change
Change in segment reporting structure.
Change
Discussion of key audit matters included in audit report.
Change
Change in the presentation of deferred tax information.
Restatement
Restatement of operating lease obligations.

Vodafone Group Plc Monitor

Vodafone Group Plc Annual Report 2017
CR Monitor Issue: 
2018/0315
Company covered: 
Vodafone Group Plc
Period End: 
31 March, 2017
Report issued on 27 March 2018 covered the following practice issues:
Change
Subsidiary classified as a discontinued operation following announcement of a plan to contribute it to a newly formed joint venture.
Change
Change in functional currency from pounds sterling to euro.
Change
Reclassification of goodwill to investment in joint venture.
Change
Gain recognised on disposal of subsidiary to a newly formed joint venture.
Change
Post balance sheet disclosure of the transfer of an associated undertaking.
Pronouncements
Disclosure of non-quantified information as to the future impact of IFRS 16.

Swisscom Ltd Monitor

Swisscom Ltd Annual Report 2017
CR Monitor Issue: 
2018/0309
Company covered: 
Swisscom Ltd
Period End: 
31 December, 2017
Report issued on 13 March 2018 covered the following practice issues:
Change
Changes in the presentation of the notes to the financial statement.
Restatement
Restructuring of operating segments.
Pronouncements
Quantified disclosure as to the future impacts of new standards, IFRS 9 and IFRS 15.

Deutsche Telekom AG Monitor

Deutsche Telekom AG Annual Report 2016
CR Monitor Issue: 
2017/0503
Company covered: 
Deutsche Telekom AG
Period End: 
31 December, 2016
Report issued on 2 May 2017 covered the following practice issues:
Change
Change in segment reporting following the reclassification of business customer operations from one segment to another.
Change
Change in income statement format as a result of adoption of "performance-related total cost" method to present the analysis of expenses.
Pronouncements
Auditors introduce to their report a description of key audit matters.

Pensions - Swisscom

Period End: 
31 December, 2016
Period End Date: 
2016-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
6535 Fixed Line Telecommunications
Auditor: 
KPMG

Swisscom Ltd Monitor

Swisscom Ltd Annual Report 2016
CR Monitor Issue: 
2017/0405
Company covered: 
Swisscom Ltd
Period End: 
31 December, 2016
Report issued on 04 April 2017 covered the following practice issues:
Pronouncements
Disclosure of key audit matters included in audit report.
Pronouncements
Extended disclosure of the impacts of IFRS 15.
Restatement
Restatement of outstanding balances and transactions with related parties without explanation.
Change
Introduction of graphical disclosure in respect of director performance related salary components.