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FRC Lab guidance on reporting performance metrics

  • FRC (United Kingdom Financial Reporting Council) Image

07 Nov 2018

The Financial Reporting Lab of the UK Financial Reporting Council (FRC) has published guidance for companies on the presentation of performance metrics in their reporting following calls for clarity from investors.

Performance metrics – Principles and practice includes examples of how companies can apply the principles outlined in the Lab’s earlier project report Performance metrics - an investor perspective published in June 2018. That report found that investors wanted performance metrics to be aligned to strategy, transparent, in context, reliable and consistent.

Please click to access the guidance on the FRC website.

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