We provide business & independent accounting intelligence service which reports on constantly changing financial reporting practices of public companies.
The auditors of Debenhams plc in their report on the #IFRS financial statements identify the use of the going concern assumption as a key audit matter. https://t.co/qnKgSeytnK
Derbenhams plc in the accounting policies note of its #IFRS financial statements includes an extended discussion in relation to the use of the going concern basis of accounting. https://t.co/qnKgSegSwc
Debenhams plc in its #IFRS financial statements restates its prior year comparative inventory figure to recognise stocks in transit from foreign suppliers. https://t.co/qnKgSegSwc
Marston's plc in its #IFRS financial statements recognises a significant property impairment following an independent revaluation. https://t.co/6xbiQ7BnAa
WH Smith plc in its #IFRS financial statements highlights exceptional non-underlying restructuring costs on the face of its income statement. https://t.co/6JRTjhhDn3
Volswagen AG in its June 2018 #IFRS interim financial statements adopts IFRS 9 "Financial instruments" resulting in the recognition of an increased financial asset impairment provision. https://t.co/70d2CDWDTv
The auditors of Superdry plc include in their report on the April 2018 #IFRS financial statements discussion of a new key audit matter in respect of the classification and disclosure of exceptional and other items. https://t.co/lz03dBrLHk
Halma plc in its March 2018 #IFRS financial statements discloses a contingent liability in respect of a European Commission investigation into an exemption under UK Controlled Foreign Companies tax rules. https://t.co/w3DYLGMRTi
Grainger plc in its September 2018 #IFRS financial statements outlines that on adoption of an amendment to IAS 40 "Investment property" it will recognise a significant reclassification from trading properties to investment properties . https://t.co/JLlgVEiEB8
Softcat plc in its July 2018 #IFRS financial statements, following discussions with the Financial Reporting Council, improves its disclosure of alternative performance measures. https://t.co/ewX5FDphD3
Greene King plc in its #IFRS financial statements restates its prior year analysis of payments to be made under non-cancellable operating leases. https://t.co/UfkTSN5FSM
JD Wetherspoon plc in its #IFRS financial statements restates its deferred tax liability following a review of the assets that are subject to tax relief. https://t.co/EttFuSRfrg
BHP Billiton plc within its #IFRS financial statements presents a separate line on the face of its income statement showing a significant loss from discontinued operations. https://t.co/toapncXyCY
Hill & Smith Holdings plc in its #IFRS interim financial statements adopts IFRS 15 "Revenue from contracts with customers". https://t.co/5PNd77fwL1