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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.

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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.