Tag Archives: Grafton plc

COVID19 Symptoms vs Protection

Are your COVID-19 financial statement disclosures appropriate?

The Financial Conduct Authority in the UK said in March 2020 that all London listed companies are permitted two extra months to publish their audited financial results, giving them six months in total. Meanwhile the Irish Companies Registration Office has further extended the filing deadline for all annual returns that are normally due for filing… Read More


COVID-19 person in mask

Are you wondering what Coronavirus (COVID-19) disclosures to use in your accounts?

We have recently published a survey of 22 public company financial statements focusing on their Coronavirus (COVID-19) disclosures. Of those companies surveyed, the John Lewis Partnership plc had some of the greatest level of going concern discussion in the notes to the financial statements, with a prominent note under the ‘Basis of Preparation’ section on… Read More


Covid 19 disclosures infographic

More Coronavirus (COVID-19) disclosures in published financial statements

Last week we highlighted in our published survey of 22 public company financial statements an example of an Emphasis of Matter audit report. This week, our blog focuses on an extract from the Irish company Grafton plc (in its 31 December 2019 financial statements) which describes the risk: ‘The Group is exposed to the impact… Read More