FRC reminders
The resources listed below - organised chronologically - are the key messages from the Financial Reporting Council (FRC) for the 2014 reporting season. They include a number of messages on clear and concise reporting in annual reports and 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, issued in November 2014, for the 2014 reporting season ahead.
Quick links are also provided to the current projects of the FRC and Financial Reporting Lab.