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Approval of narrative reporting and directors' remuneration regulations

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FRC to host webinar to review early reporting against the new UK Stewardship Code
21 Sep 2020
The FRC is hosting a webinar which will present the findings of its review of early reporting against the new UK Stewardship Code.
FRC publishes annual report 2019/20
22 Jul 2020
The Financial Reporting Council (FRC) has published its 2019/20 annual report (“the annual report”).
Financial Reporting Lab calls for participants in a new Lab project: reporting on stakeholders and Section 172 disclosures
13 Jul 2020
The Financial Reporting Lab has called on investors and companies to participate in a new project on corporate disclosures on stakeholders, including statements in response to Section 172 of the Companies Act.
The Climate Financial Risk Forum publishes its guide to help the financial industry address climate-related financial risks
08 Jul 2020
The Climate Financial Risk Forum (CFRF, jointly established in March 2019 by the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA)) has published an industry guide addressing climate-related financial risks.
Government introduces Corporate Insolvency and Governance Bill
03 Jun 2020
The Government has introduced the Corporate Insolvency and Governance Bill in Parliament.
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.
FRC issues editorial updates to the 2018 Guidance on the Strategic Report
14 May 2020
The Financial Reporting Council (FRC) has issued editorial updates to Appendix II and Appendix III of its 2018 Guidance on the Strategic Report .
FRC updates its COVID-19 guidance for companies to include going concern considerations for interim reporters
14 May 2020
The Financial Reporting Council (FRC) has updated its COVID-19 guidance for companies to include considerations for those preparing interim reports.
Responses to Accountancy Europe cogito paper show strong support for a global solution to non-financial reporting
30 Apr 2020
In December 2019, Accountancy Europe published a paper describing and calling for a global solution to interconnected standard-setting that can meet the need for reliable, consistent information in non-financial reporting that is interconnected with financial reporting. The comment deadline for the paper has now ended and the responses received show strong support for a global approach to standard setting in this area.
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.

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