9533 Computer Services

SQS Software Quality Systems AG Monitor

SQS Software Quality Systems AG Annual Report 2014
CR Monitor Issue: 
2015/1011
Company covered: 
SQS Software Quality Systems AG
Period End: 
31 December, 2014
Report issued on 29 October 2015 covered the following practice issues:
Pronouncements
Disclosures on non-controlling interests increase under new IFRS rules.
Change
Order book and option disclosures made on acquisition after reporting period.
Pronouncements
Clarified disclosure requirements on impairment testing adopted.

Computacenter Plc Monitor

Computacenter Plc Annual Report 2014
CR Monitor Issue: 
2015/0803
Company covered: 
Computacenter Plc
Period End: 
31 December 2014
Report issued on 03 August 2015 covered the following practice issues:
Restatement
Statement of cash flows restated for errors in presentation of amortisation and treasury shares.
Divergence
Prior period error on treasury shares corrected in current period.
Change
Business disposed of at short notice not classified as held for sale.

EMIS Group plc Monitor

EMIS Group plc Annual Report 2014
CR Monitor Issue: 
2015/0702
Company covered: 
EMIS Group plc
Period End: 
31 December 2014
Report issued on 03 July 2015 covered the following practice issues:
Restatement
Provisional goodwill adjusted as contingent consideration finalised.
Change
Increase in disclosure on associates and joint ventures.

Restore plc Monitor

Restore plc Annual Report 2014
CR Monitor Issue: 
2015/0611
Company covered: 
Restore plc
Period End: 
31 December, 2014
Report issued on 29 June 2015 covered the following practice issues:
Change
Settlements of contingent and deferred consideration highlighted.
Change
Sustainability certification disclosed in corporate social responsibility report.

GB Group plc Monitor

GB Group plc Annual Report 2014
CR Monitor Issue: 
2015/0214
Company covered: 
GB Group plc
Period End: 
31 March 2014
Report issued on 27 February 2015 covered the following practice issues:
Change
Comparative adjusted revenue 7.8% lower than unadjusted figure following agreement to relinquish royalty revenue.
Change
Initial and maximum contingent consideration and funding sources disclosed for acquisition after reporting period.
Change
Change to preferred measure of segmental performance.

First Derivatives PLC Monitor

First Derivatives PLC Annual Report 2014
CR Monitor Issue: 
2015/0204
Company covered: 
First Derivatives PLC
Period End: 
28 February 2014
Report issued on 10 February 2015 covered the following practice issues:
Pronouncements
Additional disclosures on management control framework for measurement of fair values.
Divergence
Fair valuation input levels not disclosed for financial instruments not at fair value but whose carrying amount approximates fair value.

Telecity Group plc Monitor

Telecity Group plc Annual Report 2013
CR Monitor Issue: 
2014/0707
Company covered: 
Telecity Group plc
Period End: 
31 December 2013
Report issued on 15 July 2014 covered the following practice issues:
Change
Greenhouse gas emissions disclosed using financial control method.
Pronouncements
New format adopted for directors' remuneration report.
Pronouncements
External auditor extends format of auditor's report.

Telecity Group plc Monitor

Telecity Group plc Annual Report 2012
CR Monitor Issue: 
2013/0612
Company covered: 
Telecity Group plc
Period End: 
31 December 2012
Report issued on 25 June 2013 covered the following practice issues:
Restatement
Comparative directors’ remuneration increases 55.5% on early application of UK regulations.