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FRC Lab report on cash disclosures

  • FRC (United Kingdom Financial Reporting Council) Image

Sep 25, 2019

In September 2019, the Financial Reporting Lab of the UK Financial Reporting Council (FRC) released a report that considers disclosures on the sources and uses of cash.

The report considers how companies can answer investors’ questions about how a company generates cash and how it intends to use that cash. It provides practical guidance on how companies can give more information and context around its cash disclosures, beyond those in the cash flow statement including business model disclosures, capital allocation frameworks, reverse factoring arrangements and many others. It also includes several practical examples.

Review the report from the FRC's website.

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