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.

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2014.
CR Monitor Issue: 
2014/1209
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June 2014
Report issued on 16 December 2014 covered the following practice issues:
Restatement
Reclassification of client settlement account reduces cash and cash equivalents by 9.4%, with impact on operating cash flows.
Change
Change of expense classification from functional to by nature increases income statement disaggregation.
Restatement
Provisions arising from indemnities reclassified from non-current to current.

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2013
CR Monitor Issue: 
2013/1115
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June 2013
Report issued on 29 November 2013 covered the following practice issues:
Divergence
Long term incentive plan disclosures not clearly identified in share-based payments note.
Divergence
Restatement of aggregated regulatory Pillar 1 capital surplus, without explanation.
Change
Intangible IT assets under construction recognised.
Change
Plans to introduce new pricing model disclosed.
Change
Change in the policy for use of external auditor for non-audit work disclosed.

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

Hargreaves Lansdown plc Monitor

Hargreaves Lansdown plc Annual Report 2012
CR Monitor Issue: 
2012/1215
Company covered: 
Hargreaves Lansdown plc
Period End: 
30 June 2012
Report issued on 19 December 2012 covered the following practice issues:
Change
Service revenue reclassified into recurring, transactional and other.
Change
Investment revenue distinguished from service revenue.
Change
Industry compensation scheme costs reported more prominently.
Restatement
Key management personnel compensation restated.