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EPRA issues guidance on disclosure of cost ratios by property companies

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Governance in brief — FRC issues advice on annual reports for 2019/20 reporting season
14 Nov 2019
The FRC has issued its Annual Review of Corporate Reporting and annual open letter to finance directors and audit committee chairs covering its perspectives on key developments and areas of focus for 2019/20 annual reports. The report sets out the FRC’s “expectations for corporate reporting to improve trust in business”, emphasising the annual report is a vehicle of trust and stewardship.
Accounting Roundup - Closing Out 2018
13 Dec 2018
Closing out 2018 discusses the significant corporate reporting issues relevant to 31 December 2018 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2017/2018, the ESMA’s common enforcement priorities for issuers in the European Union together with developments in reporting standards and areas of investor interest.
Governance in brief — FRC issues advice on annual reports for the 2018/19 reporting season
06 Dec 2018
The Financial Reporting Council (FRC) has issued its Annual Review of Corporate Reporting and annual letter to finance directors and audit committee chairs covering its perspective on key developments for 2018/19 annual reports.
Accounting Roundup - Closing Out 2017
27 Nov 2017
Closing out 2017 discusses the significant corporate reporting issues relevant to 31 December 2017 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2016/2017, ESMA’s common enforcement priorities for issuers in the European Union together with developments in reporting standards and areas of investor interest.
Thinking allowed — Non-GAAP and Alternative performance measures
16 Feb 2017
Alternative performance measures (non-GAAP financial measures) have become the subject of increased focus by securities regulators and standard-setters. The regulators and standard-setters face a challenge. If their requirements are overly prescriptive they could actually reduce the usefulness of annual reports when their intention is to increase their credibility and usefulness. There are good reasons for companies to supplement GAAP information. The key is ensure that non-GAAP financial measures are part of good communication and do not undermine or confuse the GAAP information. In this publication we take a look at non-GAAP financial measures and the reasons companies feel compelled to report them, and challenge some of the common perceptions about them.
Accounting Roundup - Closing Out 2016
28 Nov 2016
Welcome to our one-stop guide for all the issues you need to consider as you prepare your 2016 accounts and look forward to 2017.
Governance in brief — FRC’s CRR report calls for more tax and stakeholder reporting as well as better business model, risk and judgement disclosures
03 Nov 2016
The Financial Reporting Council (FRC) has issued its 2015/16 Corporate Reporting Reporting (CRR) annual report, which reflects the political agenda and the social mood by encouraging business to enhance tax disclosures and include disclosures on wider stakeholder considerations around how the directors have discharged their duties. This edition of Governance in brief explores the findings in the CRR annual report, the recommendations in the FRC’s year-end advice letter to preparers and the aspects of financial statements and broader corporate reporting that the FRC is looking to companies to focus on in the coming year.
EPRA Annual Report Survey 2015/16
16 Sep 2016
This survey comprises a review of 117 annual reports from leading listed real estate companies across Europe to assess compliance with the European Public Real Estate Association’s (EPRA's) Best Practices Recommendations (BPR), last updated in December 2014.
Need to know — Alternative performance measures: A practical guide
21 Jul 2016
This edition explores the key messages from regulators, standard setters and investors about the use of APMs, with a particular focus on assisting compliance with ESMA’s Guidelines on Alternative Performance Measures. It also sets out what is considered to be best practice when presenting APMs and provides real-life examples of how entities are presenting APMs.
EPRA Annual Report Survey 2014/15
11 Sep 2015
This survey comprises a review of 106 annual reports from leading listed real estate companies across Europe to assess compliance with the European Public Real Estate Association’s (EPRA's) Best Practices Recommendations (BPR) updated in December 2014.

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