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Spirent Communications Plc Monitor

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