Title Extract Rating
Pensions - Wartsila
  • IAS 19 'Employee benefits'
  • Pensions
4
Earnings per share - William Hill plc
  • Earnings per share
  • IAS 33 'Earnings per share'
3
Business disposals – ArcelorMittal SA
  • Business disposals
  • IFRS 5 'Non-current assets held for sale and discontinued operations'
4
Key assumptions of impairment testing - Randstad Holding nv
  • IAS 36 'Impairment of assets'
  • Impairments
  • Value in use method and assumptions
4
Related party disclosures - Daimler
  • IAS 24 'Related party disclosures'
  • Related party transactions
4
Pensions - Swisscom
  • Pensions
4
Financial instruments - CNH Industrial N.V.
  • Financial instruments
4
Fair Value measurement -ASML Holding N.V.
  • IFRS 13 'Fair value measurement'
4
Income taxes - Kone corporation
  • IAS 1 'Presentation of financial statements'
4
Provisions - Kone Corporation
  • IAS 37 'Provisions, contingent liabilities and contingent assets'
4
Operaing leases - Supergroup Plc
  • IAS 17 'Leases'
  • Operating leases
4
Pension actuarial assumptions: Sensitivity analysis -Compass Group plc
  • Employee benefits
  • IAS 19 'Employee benefits'
4
Financial instruments: Liquidity risk disclosures - Debenhams plc
  • Financial instruments
  • IFRS 7 'Financial instruments: disclosures'
  • Risk disclosures
4
Deferred tax - Fenner
  • Deferred tax
  • IAS 12 'Income taxes'
4
Intangible assets - Close Brothers Group plc
  • IAS 38 'Intangible assets'
  • Intangible assets
3
Accounting policies - Renishaw
  • Accounting policies
  • IAS 8 (revised) 'Accounting policies, changes in accounting estimates and errors'
3
Share based payments - Redrow plc
  • IFRS 2 'Share-based payment'
  • Share-based payments
4
Related party disclosures Wartsila
  • Related party transactions
4
Retirement benefits - Debenhams plc
  • IAS 19 'Employee benefits'
  • Retirement benefits
4
Operating leases - Dunelm Group plc
  • IAS 17 'Leases'
  • Operating leases
4
Provisions - Whitbread PLC
  • IAS 37 'Provisions, contingent liabilities and contingent assets'
  • Provisions
4
Retirement Benefits-Britvic plc
  • Employee benefits
  • IAS 19 'Employee benefits'
  • Retirement benefits
4
Income taxes - Compass Group plc
  • IAS 12 'Income taxes'
  • Income tax
4
Provisions - Close Brothers Group plc
  • IAS 37 'Provisions, contingent liabilities and contingent assets'
  • Provisions
4
Retirement benefits - Redrow plc
  • Employee benefits
  • IAS 19 'Employee benefits'
  • Retirement benefits
4
Earnings per share- Halfords Group plc
  • Earnings per share
  • IAS 33 'Earnings per share'
4
Related party disclosures - Thomas cook Group plc
  • IAS 24 'Related party disclosures'
  • Related party transactions
4
Segment Reporting - Sports Direct International plc
  • IFRS 8 'Operating segments'
  • Segmental information
4
Finance leases - Carpetright plc
  • Finance leases
4
Share-based payments - easyJet plc
  • IFRS 2 'Share-based payment'
4
Deferred tax - Merck
  • Deferred tax
  • IAS 12 'Income taxes'
  • Income tax
4
Pensions - AstraZeneca plc
  • IAS 19 'Employee benefits'
  • Pensions
4
Joint ventures - Engie
  • IFRS 12 'Disclosure of interests in other entities'
  • Joint arrangements
  • Joint ventures
4
Impairments and reversals - A.P. Moller-Maersk
  • IAS 36 'Impairment of assets'
  • Impairments
4
Investment properties - Land Securities Group Plc
  • Fair value measurement
  • IAS 40 'Investment property'
  • IFRS 13 'Fair value measurement'
  • Investment properties
5
Investment properties - Land Securities Group Plc
  • IAS 40 'Investment property'
  • Investment properties
4
Inventories - UCB SA
  • IAS 2 'Inventories'
  • Inventories
4
Operating leases - Sasol
  • IAS 17 'Leases'
  • Leases
5
Pensions - Novartis AG
  • IAS 19 'Employee benefits'
  • Pensions
4
Pensions - Novartis AG
  • IAS 19 'Employee benefits'
  • Pensions
4