9530 Software & Computer Services

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.

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.

Fidessa Group plc

Fidessa Group plc Annual Report 2017
CR Monitor Issue: 
2018/0803
Company covered: 
Fidessa Group plc
Period End: 
31 December, 2017
Report issued on 07 August 2018 covered the following practice issues:
Pronouncements
Detailed disclosure added in respect of the future impact of IFRS 15 "Revenues from contracts with Customers".
Change
Separate disclosure of director and auditor responsibilities in the audit report.
Change
Enhanced disclosure of principal risks.
Change
Change in deferred tax assets linked to reduction in US tax rate.
Restatement
Restatement of prior year cash flow statement.

Rightmove plc Monitor

Rightmove plc Annual Report 2017
CR Monitor Issue: 
2018/0703
Company covered: 
Rightmove plc
Period End: 
31 December, 2017
Report issued on 03 July 2018 covered the following practice issues:
Pronouncements
Disclosure of the impact of new standards including quantification in respect IFRS 16 "Leases".
Change
Disclosure of financial statement key significant issues in audit committee report.
Change
Assets in progress identified as separate class of property plant and equipment.
Restatement
Restatement of investing cash flows within cash flow statement.
Change
Discussion of key audit matters included in audit report.

AVEVA Group plc

AVEVA Group plc Annual Report 2017
CR Monitor Issue: 
2018/0303
Company covered: 
AVEVA Group plc
Period End: 
31 March, 2017
Report issued on 06 March 2018 covered the following practice issues:
Change
Defined benefit pension scheme surplus presented separately on the face of the balance sheet.
Change
Deferred revenue disclosed separately from trade and other payables.
Change
Deferred tax classification altered.
Change
Detailed narrative description of proposed changes to directors' remuneration
Pronouncements
Revised FRC ethical standard results in change to non-audit services policy.
Change
Exceptional gain recognised in relation to a prior year business acquisition

Sage Group plc Monitor

Sage Group plc Annual Report 2017
CR Monitor Issue: 
2018/0211
Company covered: 
Sage Group plc
Period End: 
30 September 2017
Report issued on 27 February 2018 covered the following practice issues:
Change
Detailed disclosures in respect of business combinations including a stepped acquisition.
Change
Separate disclosure of discontinued operations on the face of the income statement.
Pronouncements
Disclosure of future impact information in respect of new standards yet to be adopted including IFRS 15 "Revenue from contracts with customers" and IFRS 16 "Leases".
Change
Change in segment reporting to introduce a flatter more focused structure.