Need to know — Areas of Focus for Corporate Reporting (July 2023)
Published on:
24 Jul, 2023
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This Need to know sets out financial reporting issues that may be relevant in view of the current economic and geopolitical environment and also highlights areas of regulatory focus and recent changes in accounting standards. The topics contained within this publication will be relevant to all companies preparing annual reports and accounts, including June 2023 half-yearly reporters. This Need to know should be read in conjunction with Closing Out 2022 which contains additional topics for UK entities to consider including areas of regulatory focus and reporting expectations highlighted by the Financial Reporting Council (FRC) in its latest Annual Review of Corporate Reporting and its most recent thematic reviews.
