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Swimming in words — Surveying narrative reporting in annual reports

Published on: 27 Oct 2010

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 FRC's revised guidance on going concern and liquidity; and
  • the use of the ASB's Reporting Statement: Operating and Financial Review.

It covers reports published between 1 August 2009 and 31 July 2010.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.