Debenhams plc in its #IFRS financial statements recognises a £302.1 million goodwill impairment.

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.

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.

Debenhams plc in its #IFRS financial statements restates its prior year comparative inventory figure to recognise stocks in transit from foreign suppliers.

Marston's plc in its #IFRS financial statements recognises a significant property impairment following an independent revaluation.

WH Smith plc in its #IFRS financial statements discloses a post balance sheet share buyback.

WH Smith plc in its #IFRS financial statements highlights exceptional non-underlying restructuring costs on the face of its income statement.

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.

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.

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.

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 .

Softcat plc in its July 2018 #IFRS financial statements, following discussions with the Financial Reporting Council, improves its disclosure of alternative performance measures.

Greene King plc in its #IFRS financial statements restates its prior year analysis of payments to be made under non-cancellable operating leases.

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.

Bellway plc in its #IFRS financial statements extends its disclosure of accounting estimates and judgements.

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.

Hill & Smith Holdings plc in its #IFRS interim financial statements adopts IFRS 15 "Revenue from contracts with customers".

Hill & Smith Holdings plc in its interim #IFRS financial statements adopts IFRS 9 "Financial instruments".

Novartis in its interim #IFRS financial statements adopts IFRS 15 "Revenue from contracts with customers".

Novartis in its interim #IFRS financial statements adopts IFRS 9 "Financial instruments".