Brewin Dolphin

Brewin Dolphin Holdings PLC Monitor

Brewin Dolphin Holdings PLC Annual Report Year
CR Monitor Issue: 
2018/0302
Company covered: 
Brewin Dolphin Holdings PLC
Period End: 
30 September, 2017
Report issued on 06 March 2018 covered the following practice issues:
Pronouncements
Non-quantified disclosure of future impacts of new standards IFRS 16, IFRS 15 and IFRS 9.
Change
Enhanced disclosure of risks in respect of defined benefit pension scheme.
Change
Non-disclosure of revenue and profit contribution of acquired entity prior to acquisition.
Change
Tabular disclosure of principal risks extended to include discussion of two new risk areas.

Segment disclosures and the chief operating decision maker under IFRS

This report sets out our findings in respect of a review of the IFRS segment disclosures of 25 UK listed companies, drawn from a range of different industries, as covered by IFRS 8 “Operating segments”. We consider a number of points including disclosures in respect of the chief operating decision maker, the factors used to identify reportable segments and whether there has been aggregation of operating segments and income statement and statement of financial position information reported by segment.

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.

Brewin Dolphin Holdings PLC Monitor

Brewin Dolphin Holdings PLC Annual Report 2016
CR Monitor Issue: 
2017/0205
Company covered: 
Brewin Dolphin Holdings PLC
Period End: 
30 September, 2016
Report issued on 13 February 2017 covered the following practice issues:
Restatement
Restatement of property, plant, and equipment cost and accumulated depreciation & impairment figures to remove fully written down assets.
Restatement
Prior year restatement of property plant and equipment individual classifications without explanation.
Change
Disclosure of remuneration paid to key management personnel included directly in a note to the accounts.
Change
Definition of key management personnel updated to include executive committee members.
Change
Three new non-financial key performance indicators identified.

Viability statements: an emerging issue in the UK

This Emerging issue report analyses the content of early viability statements issued in the annual reports of UK companies, prepared under the UK Corporate Governance Code 2014, effective for periods beginning on or after 1 October 2014.

Brewin Dolphin Holdings Plc Monitor

Brewin Dolphin Holdings Plc Annual Report 2015
CR Monitor Issue: 
2016/0213
Company covered: 
Brewin Dolphin Holdings Plc
Period End: 
30 September, 2015
Report issued on 26 February 2016 covered the following practice issues:
Pronouncements
Adoption of interpretation on levies decreases operating costs.
Restatement
Client settlement cash excluded from cash and cash equivalents.
Restatement
Social security on share options and dilapidation allowance reclassified to provisions.
New
Introduction of viability statement, with disclosure of significant assumptions.
New
Disclosure of information about substantial shareholders holding 3% or more voting rights.

Brewin Dolphin Holdings PLC Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2014/0901
Period End: 
30 March 2014
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8771 Asset Managers
Auditor: 
Deloitte
Pronouncements
New rules on net interest on defined benefit pension obligations applied retrospectively.
Change
Valuation methods disclosed for unlisted investment.
Change
Expected impairment charge disclosed as non-adjusting post balance sheet event.

Brewin Dolphin Holdings plc Monitor

Brewin Dolphin Holdings plc Annual Report 2012
CR Monitor Issue: 
2013/0115
Company covered: 
Brewin Dolphin Holdings plc
Period End: 
30 September 2012
Report issued on 28 January 2013 covered the following practice issues:
Change
Available for sale financial asset carried at cost in absence of fair valuation.
Pronouncements
Potential impact of revised IAS 19 disclosed.

Accounting Errors - A State Of Denial?

This report reviews disclosures made by companies when their financial statements have been restated to correct prior period errors.