Investment Trust Annual Report Insight
This publication surveys 30 UK listed investment trusts' 2012/13 annual reports, providing insight on their structure and content. Our findings, including examples of good practice and tips for preparers of accounts, are discussed.
Insight into the reporting of key performance indicators, principal risks and uncertainties, presentation of financial statements and more is all included. Recent legislative changes such as the replacement of the business review with a strategic report and the overhaul of UK GAAP are also discussed.
Equipped with this publication and our accompanying publication on UK corporate reporting, A new beginning, the new legislative requirements and the suggestions for improvement provided present preparers of investment trusts' annual reports with an opportunity for a new beginning in telling their story.
