A Telling Performance – Surveying Narrative Reporting in Annual Reports

Published on: 20 Oct, 2009

This publication analyses the narrative reports of 130 listed UK companies and investment trusts from multiple sectors. It includes a review of:

  • how compliance with the disclosure requirements of the Companies Act 2006, the Listing Rules, the Disclosure and Transparency Rules, and the Combined Code varied;
  • the extent to which companies have adopted the Financial Reporting Council's November 2008 guidance on going concern. In this respect its publication is timely as the FRC has published recently its revised guidance, which will be effective for 31 December 2009 period ends; and
  • the use of the ASB's Reporting Statement: Operating and Financial Review.

It covers reports published between 1 August 2008 and 31 July 2009.


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