8000 Financials

Rathbone Brothers plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0312
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8771 Asset Managers
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".

TP ICAP Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0214
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8777 Investment Services
Auditor: 
Deloitte
Pronouncements
IFRS 9 "Financial instruments" adopted.
Pronouncements
IFRS 15 "Revenue from contracts with customers" adopted.
Change
Provisional values finalised in respect of business acquired in previous year.
Change
Reclassification adjusment made in respect off 'trade payables' and 'interest bearing loans and borrowings'.

Brewin Dolphin Holdings plc Monitor

Brewin Dolphin Holdings plc Annual Report 2018
CR Monitor Issue: 
2019/0208
Company covered: 
Brewin Dolphin Holdings plc
Period End: 
30 September, 2018
Report issued on 19 February 2019 covered the following practice issues:
Pronouncements
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Restatement
Separate presentation of current and non-current liabilities within statement of financial position.
Change
Extension of principal risk disclosures following the presentation of risk heat map.

Grainger Plc Monitor

Grainger Plc Annual Report 2018
CR Monitor Issue: 
2019/0202
Company covered: 
Grainger Plc
Period End: 
30 September, 2018
Report issued on 12 February 2019 covered the following practice issues:
Pronouncements
New disclosure in respect of the impact of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers” and IFRS 16 “leases”.
Pronouncements
Disclosure of expected impacts of amendment to IAS 40 "Investment property".
Change
Disclosure of information in regards to the disposal of a joint venture.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following the adoption of an amendment to IAS 7 "Statement of cash flows".
Change
Disclosure in respect of events after the reporting period.

LondonMetric Property Plc Monitor

Londonmetric Property Plc Annual Report 2018
CR Monitor Issue: 
2019/0124
Company covered: 
LondonMetric Property Plc
Period End: 
31 March, 2018
Report issued on 31 January 2019 covered the following practice issues:
Restatement
Change in segmental reporting structure with restatement of comparative information.
Pronouncements
Disclosure of the expected future impact of new standards issued or amended but not yet adopted including IFRS 9 “Financial Instruments”, IFRS 15 “Revenue from Contracts with Customers”, and IFRS 16 “Leases”.
Change
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows" and change in classification of arrangement fees.
Change
Reclassification of financial arrangement fees and break costs in the cash flow statement.

Riverstone Energy Limited Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0119
Period End: 
30 June 2018
Listing Status: 
FTSE Mid 250
ICB Industry Classification: 
8777 Investment Services
Auditor: 
Ernst & Young
Pronouncements
Adoption of IFRS 9 "Financial instruments" and IFRS 15 "Revenue from contracts with customers".
Change
New unobservable inputs used for fair value measurement identified as significant.

Hastings Group Holdings plc Interims Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0111
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
8536 Property & Casualty Insurance
Auditor: 
Deloitte
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Early adoption of IFRS 16 "Leases".
Change
Disclosure in respect of a contingent tax liability.
Change
Disclosure of a related party transaction.

Hill & Smith Holdings PLC Monitor

Interim Financial Report
CR Interim Monitor Issue: 
2019/0107
Period End: 
30 June 2018
Listing Status: 
Europe 350
ICB Industry Classification: 
8637 Real Estate Services
Auditor: 
KPMG
Pronouncements
Adoption of IFRS 9 "Financial instruments".
Pronouncements
Adoption of IFRS 15 "Revenue from contracts with customers".
Pronouncements
Extended disclosure of the future expected impacts of IFRS 16 "Leases".

Close Brothers Group plc Monitor

Close Brothers Group plc Annual Report 2018
CR Monitor Issue: 
2019/0102
Company covered: 
Close Brothers Group plc
Period End: 
31 July, 2018
Report issued on 08 January 2019 covered the following practice issues:
Change
Separate disclosure regarding discontinued operations.
Pronouncements
Enhanced disclosure in respect of the impacts of the future adoption of IFRS 9 "Financial instruments" including quantification.
Change
Discussion of new key audit matter in respect of IFRS 9 disclosures.
Restatement
Changes in income statement format resulting in restatement of comparative figures.

Ashmore plc Monitor

Ashmore plc Annual Report Year 2018
CR Monitor Issue: 
2018/1214
Company covered: 
Ashmore plc
Period End: 
30 June, 2018
Report issued on 18 December 2018 covered the following practice issues:
Change
Disclosure of new key audit matter included.
Pronouncements
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Change
Disclosure of post balance sheet acquisition.
Change
Disclosure on rebates on management fees and performance fees as an area of critical accounting judgement and estimate.
New
Disclosure of valuation techniques used for calculating the fair value of Level 3 investments.