Governance in Brief — FRC publishes Discussion Paper on proposals to improve the quality of reporting by smaller listed and AIM-quoted companies

Published on: 15 Jun, 2015

This publication from Deloitte discusses the Financial Reporting Council's (FRC's) Discussion Paper on proposals to improve the quality of reporting by smaller listed and AIM-quoted companies.

In July 2014 the FRC launched a project to better understand the challenges faced by smaller listed and AIM quoted companies in order to evaluate and plan how it might assist them in addressing the quality of their reporting.    

The Discussion Paper provides the results of the first phase of the project which focused on gathering and assessing evidence of the issues that smaller quoted companies face (including being attractive to investors), understanding the barriers to higher quality reporting and then exploring ways that the FRC might assist such companies to address the quality of their reporting with the overall aim of improving confidence in the integrity of their financial statements and of the markets as a whole.

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