Swimming in words — Surveying narrative reporting in annual reports
Published on:
27 Oct, 2010
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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.
