XML 31 R22.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Trade and other receivables | 6 Months Ended
--- | ---
Jun. 30, 2018
Text block1 [abstract] |
Trade and other receivables |
16. | Trade and other receivables
Amounts falling due within one year:
|  | 30 June 2018 |  |  | 30 June 20171 |  |  | 31 December 20171 |
|  | £m |  |  | £m |  |  | £m |
Trade receivables |  |  | 7,422.6 |  |  |  | 6,901.7 |  |  |  | 7,889.7 |
Work in progress |  |  | 405.8 |  |  |  | 410.6 |  |  |  | 401.1 |
VAT and sales taxes recoverable |  |  | 245.5 |  |  |  | 187.7 |  |  |  | 202.3 |
Prepayments |  |  | 420.4 |  |  |  | 404.0 |  |  |  | 298.3 |
Accrued income |  |  | 3,672.4 |  |  |  | 3,379.4 |  |  |  | 3,205.8 |
Fair value of derivatives |  |  | 2.1 |  |  |  | 1.9 |  |  |  | 1.0 |
Other debtors |  |  | 565.3 |  |  |  | 469.1 |  |  |  | 532.5 |
|  |  | 12,734.1 |  |  |  | 11,754.4 |  |  |  | 12,530.7 |
Note
1 | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.
Amounts falling due after more than one year:
|  | 30 June 2018 |  |  | 30 June 2017 |  |  | 31 December 2017 |
|  | £m |  |  | £m |  |  | £m |
Prepayments |  |  | 4.2 |  |  |  | 4.3 |  |  |  | 3.6 |
Accrued income |  |  | 21.8 |  |  |  | 21.9 |  |  |  | 20.5 |
Fair value of derivatives |  |  | — |  |  |  | 12.2 |  |  |  | 2.1 |
Other debtors |  |  | 144.4 |  |  |  | 175.9 |  |  |  | 150.0 |
|  |  | 170.4 |  |  |  | 214.3 |  |  |  | 176.2 |
A bad debt expense of £21.8 million (30 June 2017: £8.3 million; 31 December 2017: £19.0 million) was recognised on the Group’s trade receivables in the period. The Group considers that the carrying amount of trade and other receivables approximates their fair value.

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block. + References No definition available. + Details
Name: | wpp_TextBlock1Abstract
Namespace Prefix: | wpp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration