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EPRA issues guidance on disclosure of cost ratios by property companies

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FRC updates its COVID-19 guidance for companies to include reporting of exceptional items and APMs
20 May 2020
The Financial Reporting Council (FRC) has updated its COVID-19 guidance for companies to explain how they should report exceptional items and alternative performance measures (APMs) in their reports and accounts in light of COVID-19.
ESMA expands Q&A document on the implementation of its APM guidance
17 Apr 2020
In June 2015, the European Securities and Markets Authority (ESMA) published its final Guidelines on Alternative Performance Measures (APMs) for listed issuers that became effective in July 2016. Since then, ESMA has published several questions and answers on the guidelines to promote common supervisory approaches and practices in the implementation of them. A new question has now been added to the document on the use of APMs in the context of COVID-19.
ESMA reports on EU issuers’ use of APMs
24 Dec 2019
In June 2015, the European Securities and Markets Authority (ESMA) published its final Guidelines on Alternative Performance Measures (APMs) for listed issuers that became effective in July 2016. ESMA has now published a report that builds on a desktop review of 2018 annual financial reports to assess issuers’ compliance with the guidelines.
FRC announces thematic reviews for 2020/2021
16 Dec 2019
The Financial Reporting Council (FRC) has announced the corporate reporting and audit quality thematic reviews that it will undertake in 2020/21.
FRC publishes findings on the quality of corporate reporting in 2018/2019
30 Oct 2019
The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting 2018/2019, which provides the FRC's assessment of corporate reporting in the UK based on evidence from a variety of sources, including the work of the FRC's own Corporate Reporting Review (CRR) team.
FRC Lab guidance on reporting performance metrics
07 Nov 2018
The Financial Reporting Lab of the Financial Reporting Council (FRC) has published guidance for companies on the presentation of performance metrics in their reporting following calls for clarity from investors.
FRC publishes the results of its thematic review of reporting by smaller listed and AIM quoted companies
07 Nov 2018
The Financial Reporting Council (FRC) has published the results of its thematic review of reporting by smaller listed and AIM quoted companies. Whilst the FRC identified improvement in the quality of reporting, principally by those larger companies within the sample, it highlights that “there is clearly scope for further improvement”.
FRC publishes year-end advice to preparers in advance of the 2018/19 reporting season
25 Oct 2018
The Financial Reporting Council (FRC) has published a letter to Audit Committee Chairs and Finance Directors, in advance of the 2018/19 reporting season, highlighting changes to reporting requirements and key matters which should be considered in the preparation of forthcoming annual reports and accounts.
FRC Lab report on reporting performance metrics
22 Jun 2018
A new report from the Financial Reporting Lab of the Financial Reporting Council (FRC) includes a framework and set of questions for companies and their boards to consider when deciding on how they report their performance.
FRC publishes the results of three thematic reviews to assist companies with improving the quality of their reporting
10 Nov 2017
The Financial Reporting Council (FRC) has published the results of three thematic reviews that it expects companies to look to in order improve the quality of their corporate reporting and “raise the bar on their disclosures”.

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