Research projects
Set out below is a listing of the research projects of the Financial Reporting Council (FRC).
Title | Description |
---|---|
Financial Reporting Lab | The Financial Reporting Lab is an initiative of the Financial Reporting Council (FRC). The FRC use the lab to experiment with new reporting requirements and is supported with input from investors in this process. |
Improving the Statement of Cash Flows | On 20 October 2016 the Financial Reporting Council (FRC) initiated a project on improving the Statement of Cash Flows with the aim of identifying possible evolutionary improvements to the statement of cash flows as currently required by International Accounting Standard (IAS) 7 'Statement of Cash Flows'. A feedback statement was published in July 2017. |