Financial reporting reminders
The resources listed below are intended to act as a reminder of the key issues and areas to be aware of during the 2014 reporting season. They include a number of messages from the Financial Reporting Council (FRC) on clear and concise reporting in annual reports, improving their overall quality, best practice guidance on preparing a strategic report, recent advice on disclosure of complex supplier arrangements by retailers and other businesses and key messages from the Conduct Committee's Corporate Reporting Review Annual Report 2014. Also included are a number of reminders from the Financial Reporting Lab, a summary of new and revised Standards for December 2014 year ends and Deloitte's own 'Accounting Roundup' year end publication which sets out narrative reporting and financial reporting issues that may be relevant for years ending 31 December 2014 as a result of areas of regulatory focus or changes in accounting standards and legislation.
Additionally quick links to a number of related resource pages are also provided.