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FRC Lab report on cash disclosures

  • FRC (United Kingdom Financial Reporting Council) Image

25 Sep 2019

A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) considers disclosures on the sources and uses of cash.

The report considers how companies can answer investors’ questions about how a company generates cash and how it intends to use that cash. It provides practical guidance on how companies can give more information and context around its cash disclosures, beyond those in the cash flow statement including business model disclosures, capital allocation frameworks, reverse factoring arrangements and many others. It also includes several practical examples.

Please click to download the new report from the FRC website.

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