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Accounting policies - Additional Information (Detail) - GBP (£) £ in Millions |  | 6 Months Ended |  |
--- | --- | --- | --- | ---
Jan. 01, 2018 | Jun. 30, 2018 | Dec. 31, 2017 | Jun. 30, 2017
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |
Work in progress reclassified as trade and other receivables |  | £ 405.8 |  | £ 401.1 | £ 410.6
Retained earnings [member] |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |
Accounting policy change (IFRS 9) | £ 407.4 | 407.4 | [1] |  |
Other reserves [member] |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |
Accounting policy change (IFRS 9) | £ (407.4) | £ (407.4) |  |  |
[1] | Retained earnings have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.

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- Definition Outlays incurred on behalf of clients, including production costs, and other third-party costs that have not yet been billed and are considered receivables under IFRS 15. + References No definition available. + Details
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