8771 Asset Managers

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.

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.

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.

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.

Rathbone Brothers plc Monitor

Rathbone Brothers plc Annual Report 2017
CR Monitor Issue: 
2018/1010
Company covered: 
Rathbone Brothers plc
Period End: 
31 December, 2017
Report issued on 09 October 2018 covered the following practice issues:
Change
Discussion of key audit matters included in audit report.
Change
Separate sections outlining director and auditor responsibilities included in auditors' report.
Pronouncements
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".
Change
Recognition of provision for onerous lease in respect of head office.
Change
Recognition of defined benefit pension gain linked to plan amendment.
Pronouncements
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".

Schroders plc Monitor

Schroders plc Annual Report 2017
CR Monitor Issue: 
2018/0610
Company covered: 
Schroders plc
Period End: 
31 December, 2017
Report issued on 12 June 2018 covered the following practice issues:
Pronouncements
Enhanced disclosure in relation to new standards not yet effective namely, IFRS 15 "Revenues from contracts with customers", IFRS 9 "Financial instruments", and IFRS 16 "Leases".
Change
Extended disclosure in audit report in respect of directors and auditors responsibilities.
Change
Changes in key performance indicators.
Change
Extended analysis included in financial assets note.
Change
Property plant and equipment analysed by type.

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.

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.