Abcam

Abcam plc Monitor

Abcam plc Annual Report 2014
CR Monitor Issue: 
2014/1109
Company covered: 
Abcam plc
Period End: 
30 June 2014
Report issued on 18 November 2014 covered the following practice issues:
Inconsistent
Tax on share-based payments restated from other comprehensive income to equity, highlighting prior year non-compliance.
Restatement
Classification of decrease in term deposit reduces investing activity cash outflow by 16.4%, as term deposit restated as partly non-current.
Pronouncements
Available for sale financial asset classed at Level 3 of fair valuation hierarchy.
Restatement
Merger reserve split from share premium account in respect of shares issued as consideration for business combination.
Change
Strategic report published.

Abcam plc Monitor

Abcam plc Annual Report 2012
CR Monitor Issue: 
2012/1015
Company covered: 
Abcam plc
Period End: 
30 June 2012
Report issued on 31 October 2012 covered the following practice issues:
Change
"Hybridomas under construction" added to property, plant and equipment.
Change
Development costs relating to IT core systems capitalised.
Change
Adjusted measures added to primary statements.
Change
Clarification given on provisional accounting for acquisitions.