FRC issues reminders for the reporting season
03 Feb, 2014
The Financial Reporting Council (FRC) has issued a summary of key findings from reports produced by the Financial Reporting Lab which companies should be addressing during the current reporting season.
The summary brings together key findings from reports on:
- Audit Committee reporting;
- Remuneration reporting;
- Presentation of market risk disclosures;
- Debt terms and maturity tables;
- Net debt reconciliations; and
- Operating cash flows.
The key findings highlight ways to improve disclosures to provide information that is important to investors.
The full summary can be obtained from the FRC website.