Article: Brokers at war over accounting; MARKET REPORT.(Business)

Byline: by Geoff Foster

THE City and particularly the London Stock Exchange used to be a gentlemen's club. But apparently not any more. Stockbroker wars broke out yesterday when Numis questioned rival Brewin Dolphin's accounting policies in a damning research note which left the latter 2.3p lower at 1391/2p.

Analyst David McCann advised clients to sell down to 95p because he believes Brewin's earnings last year would have been 28pc to 110pc lower had the company followed the accounting policy of its peers.

McCann criticises Brewin's policy of capitalising rather than expensing incentive payments made to new joiners. It chooses to recognise this ...

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