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New FRC Financial Reporting Lab project: Business model reporting

  • Financial Reporting Lab Image

24 Jul 2015

The Financial Reporting Council's (FRC's) Financial Reporting Lab (the Lab) is undertaking a project on business model reporting. The project will provide the investment community with a better insight into the process by which companies develop and use their business model.

The scope of the business model reporting project will include:

  • definition of ‘business model’;
  • preparation of business model disclosures;
  • investor use of business model disclosures; and
  • attributes that characterise good business model reporting. 

The Lab is inviting companies (especially smaller quoted companies), investors and analysts to participate in the project.  The project will be undertaken in the second half of 2015 with a report expect to be published during Q1 2016. 

Companies, investors and analysts that are interested in participating in the project should contact the Lab by 15 September 2015. 

The Lab has also announced that it will undertake two further projects in 2016.  These projects will consider principal risk reporting and viability statement reporting. 

Please click for further information on the FRC website.

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