FRC reminders
The resources listed below - organised chronologically - are the key messages from the Financial Reporting Council (FRC) for the 2015 reporting season. They include a number of important messages for companies of all sizes including specific year- end advice to preparers of smaller listed and AIM-quoted annual reports, key messages from the Conduct Committee's Corporate Reporting Review Annual Report 2015 and a warning to FTSE 350 companies that tax disclosures will be the subject of the FRC’s Corporate Reporting Review Team in the coming year. Also included are the press releases from the FRC's Conduct Committee over the last year to serve as a reminder of those areas that it has paid particular attention to in the past and will continue to focus on. Companies seeking to improve their disclosures around dividend policy and distributable profits should look to the recently published report of the Financial Reporting Lab.
Quick links are also provided to the current projects of the FRC and Financial Reporting Lab and the year-end reminders of the FRC in 2014.