9000 Technology

Aveva Group Plc Monitor

Aveva Group Plc Annual Report 2019
CR Monitor Issue: 
2019/0619
Company covered: 
Aveva Group Plc
Period End: 
31 March, 2019
Report issued on 20 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers with effect from 1 April 2018.
Pronouncements
Quantification of the expected impact of IFRS 16 Leases applicable from 1 April 2019.
Change
Finalisation of the accounting of a reverse acquisition in the prior year.
Change
Past service cost recognised for the equalisation of Guaranteed Minimum Pensions (GMP).

Rightmove plc Monitor

Rightmove plc Annual Report 2018
CR Monitor Issue: 
2019/0607
Company covered: 
Rightmove plc
Period End: 
31 December, 2018
Report issued on 10 June 2019 covered the following practice issues:
Pronouncements
Adoption of IFRS 9 Financial instruments from 1 January 2018.
Pronouncements
Adoption of IFRS 15 Revenue from contracts with customers from 1 January 2018.
Pronouncements
Adoption of IFRS 16 Leases from 1 January 2018.
Restatement
Comparative Earnings per share is restated following a subdivision of shares during the year.

Spirent Communications Plc Monitor

Spirent Communications Plc Annual Report 2018
CR Monitor Issue: 
2019/0606
Company covered: 
Spirent Communications Plc
Period End: 
31 December, 2018
Report issued on 07 June 2019 covered the following practice issues:
Pronouncements
Adopted IFRS 15 Revenue from Contracts with Customers (IFRS 15) and IFRS 9 Financial Instruments (IFRS 9), from 1 January 2018.
Pronouncements
Disclosure in respect of expected future impact of the new accounting standard IFRS 16 Leases.
Change
Segment reporting for revenue now disaggregates by geographical location and by nature of products and services.
Change
The impact of equalising Guaranteed Minimum Pensions (GMP) results in recognition of a past service cost, which is classified under exceptional items.

SES SA Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0415
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
9533 Computer Services
Pronouncements
IFRS 9 Financial Instruments adopted, from 1 January 2018, including detailed disclosure of impact.
Pronouncements
Adoption of IFRS 15 Revenue from Contracts with Customers resulted in changes in accounting policies.
Pronouncements
Early adoption of IFRS 16 Leases resulting in recognition of lease liabilities and right of use assets.
Pronouncements
Expected future impact of an amendment issued under IAS 19 Employee Benefits.

Infineon Technologies AG Monitor

Infineon Technologies AG Annual Report 2018
CR Monitor Issue: 
2019/0320
Company covered: 
Infineon Technologies AG
Period End: 
30 September, 2018
Report issued on 26 March 2018 covered the following practice issues:
Change
Separate disclosure in respect of joint ventures with presentation of summarized financial information.
Change
Disclosure related to changes in entity wide disclosures.
Change
Post balance sheet disclosure of the acquisition made.
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".
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Discussion of a new key audit matter.

Computacenter Plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0310
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
9533 Computer Services
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".
Change
Disclosure made in respect of change in segment reporting structure.

Sage Group plc Monitor

Sage Group plc Annual Report 2018
CR Monitor Issue: 
2019/0213
Company covered: 
Sage Group plc
Period End: 
30 September, 2018
Report issued on 26 February 2019 covered the following practice issues:
Change
Detailed discussion of a new key audit matter added to the auditor’s report.
Pronouncements
Extended disclosure in respect of the expected impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Change
Deferred tax changes recognised following changes to US tax legislation.
Restatement
Finalisation of provisional fair values in respect of a prior year business acquisition.

Softcat plc Monitor

Softcat plc Annual Report 2018
CR Monitor Issue: 
2019/0201
Company covered: 
Softcat plc
Period End: 
31 July, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected impacts of new accounting standards including IFRS 15 "Revenues from contracts with customers", and IFRS 9 "Financial instruments".
Change
Reclassification of amount from ‘reserve for own shares’ to ‘retained earnings’ within statement of changes in equity.
Change
Added disclosure in respect of alternative performance measures following a review by the FRC.
Change
Extended disclosure of principal risks including identification of Brexit and other Macro Economic risk factors as a new principal risk.

SES SA Monitor

SES SA Annual Report 2017
CR Monitor Issue: 
2018/1019
Company covered: 
SES SA Annual Report 2017
Period End: 
31 December, 2017
Report issued on 23 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the future impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Discussion of key audit matters included in audit report.
Restatement
Recognition of prior year adjustment to correct accounting error.
Change
Change in segmental reporting
Change
Detailed disclosure of post balance sheet events.
Change
Change in deferred tax recognised linked to reduction in US tax rate.

Computacenter Plc Monitor

Computacenter Plc Annual Report 2017
CR Monitor Issue: 
2018/1008
Company covered: 
Computacenter Plc
Period End: 
31 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impacts of IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Changes made in internal segmental reporting structure.
Change
Discussion of key audit matters included within auditors report.