FRS 25 (IAS 32) 'Financial instruments: presentation'

The City of London Investment Trust plc Period End 30 June 2009

Submitted by Company Reporting on Wed, 2009-12-02 11:30
The City Of London Investment Trust plc Annual Report 2009

Preference stock carried as a liability treated as share capital following cancellation
UK investment trust The City of London Investment Trust increases the opening balance of its capital redemption reserve to reflect prior year cancellation of preference stock which had been classified as a liability.
 

Next Fifteen Communications plc Period End 31 July 2007

Submitted by Company Reporting on Mon, 2008-03-03 10:14
Next Fifteen Communications Annual Report Year 2008

Exchange differences on inter-company loans recognised in equity
UK public relations company Next Fifteen Communications revises its treatment of exchange differences in foreign operations and now recognises them in the reserves rather than the income statement.

Murray Income Trust plc Period End 30 June 2007

Submitted by Company Reporting on Sun, 2007-11-04 00:00
Murray Income Trust Annual Report 2007

Restatement reveals previous error in accounting for treasury shares

UK investment trust Murray Income Trust restates its prior year balance sheet to correct an error in treating treasury shares as if they had been cancelled.

The City of London Investment Trust plc Period End 30 June 2007

Submitted by Company Reporting on Mon, 2007-10-08 23:00
City of London Investment TrustAnnual Report 2007

Conflict with the AIC Code on Corporate Governance 
UK investment trust City of London Investment Trust falls short on corporate governance as it does not identify a senior independent non-executive director.

The Paragon Group Of Companies plc Period End 30 September 2005

Submitted by Company Reporting on Mon, 2006-01-23 00:00

No paragon of IFRS virtue!
UK finance provider Paragon states that it will adopt IFRS from 1 October 2005 but adds nothing more.