Hargreaves Lansdown

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2018
CR Monitor Issue: 
2018/1215
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers.
Change
Extended disclosure of principal risks including identification of new risk factors.

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2017
CR Monitor Issue: 
2018/0201
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June, 2017
Report issued on 6 February 2018 covered the following practice issues:
Change
Change in financial statements format to enhance understanding.
Change
Change in segment reporting in order to present a clear and appropriate view of the business.
Change
Inclusion of table disclosing carrying amount of financial instruments and their classification.
Change
Introduction of disclosure in respect of proposed changes to directors' remuneration policy.

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2016
CR Monitor Issue: 
2017/0605
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June, 2016
Report issued on 13 June 2017 covered the following practice issues:
Change
Disclosure of subtotal for "net revenue" in the income statement.
Restatement
Restatement of cash flow statement to reclassify cash flow from purchase of non-controlling interest to financing activities from investing activities.
Change
Capitalisation of development costs extended.
Change
Risk disclosures enhanced by inclusion of details of risk management and internal control framework.
Change
New principal risks identified in respect of "strategic change" and "future regulatory change".

Brexit Disclosures in Listed Company Annual reports

The referendum vote to leave the European Union (EU) has undoubtedly led to uncertainty for business and will potentially have far reaching impacts for companies from many different industries. This report, pulled together in March 2017, focuses on the information that companies have disclosed within their annual reports during the latter half of 2016. It sets out disclosures around risk as well as the disclosure of Brexit impacts which have already been felt and the resulting ramifications.

Revenue recognition - Hargreaves Lansdown plc

Period End: 
30/6/12
Period End Date: 
2012-06-30
Listing Status: 
FTSE 100
ICB Industry Classification: 
8771 Asset Managers
Auditor: 
Deloitte