6570 Mobile Telecommunications

Telenor group Monitor

Telenor group Annual Report 2018
CR Monitor Issue: 
2019/0512
Company covered: 
Telenor group
Period End: 
31 December, 2018
Report issued on 17 May 2019 covered the following practice issues:
Restatement
The cash flow statement has been restated for the year ended 31 December 2017 to reflect changes in accounting policies in relation to supply chain financing arrangements.
Restatement
Segmental information is restated to reflect change in reportable segments.
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers (IFRS 15) and IFRS 9 Financial Instruments (IFRS 9), from 1 January 2018.
Pronouncements
Adopted IFRIC 22 Foreign Currency Transactions and Advance Consideration and early adopted IFRIC 23 Uncertainty over Income Tax Treatments from 1 January 2018.
Pronouncements
Disclosure in respect of Amendments in IFRS 2 Share-based Payments and IAS 19 Employee Benefits.
Change
Inclusion of new key audit matters in the Auditors’ Report.

Inmarsat plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0401
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
6575 Mobile Telecommunications
Auditor: 
Deloitte
Pronouncements
Early adoption of IFRS 16 "Leases" resulting in recognition of lease liabilities and right of use assets.
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers" and IFRS 9 "Financial instruments".
Change
Change in accounting treatment of short-term deposits.
Change
Extended disclosure in respect of alternative performance measures.

Telia Company AB (publ) Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0104
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
6575 Mobile Telecommunications
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
Reduction in tax rates resulted in remeasurement of deferred tax assets and liabities.
Restatement
Restatement made in respect of prior period errors.

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.

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.

Vodafone Group plc Monitor

Vodafone Annual Report 2015
CR Monitor Issue: 
2016/0214
Company covered: 
Vodafone
Period End: 
31 March, 2015
Report issued on 26 February 2016 covered the following practice issues:
Pronouncements
Significant impacts expected from impending revenue Standard.
Change
Change in basis of segmental analysis.
Change
Auditor identifies new areas of focus.