Corporate Reporting Thematic Reviews and Generic Press Notices
Published: 25 September 2023
3 minute read
Over the course of a year, we undertake a number of thematic reviews of certain aspects of companies’ corporate reports. In addition, from time to time, we may issue a generic press notice on a specific aspect of corporate reporting.
These reviews focus on areas of corporate reporting in which we believe there is scope for improvement and particular shareholder interest. The thematics’ findings are based on a sample of limited-scope reviews of company accounts, together with the results of our broader-scope routine monitoring activities. The aim of this monitoring activity is to drive continuous improvement in the quality of corporate reporting and to identify good examples of clear and concise disclosures. The FRC shares these good examples to help others raise the quality of corporate reporting.
| Name | Offsetting in the financial statements |
|---|---|
| Publication date | 5 September 2024 |
| Type | Thematic review |
| Format | PDF, 1.1 MB |
| Name | IFRS 17 Insurance Contracts Disclosures in the First Year of Application |
| Publication date | 5 September 2024 |
| Type | Thematic review |
| Format | PDF, 895.4 KB |
| Name | Reporting by the UK’s largest private companies |
| Publication date | 31 January 2024 |
| Type | Thematic review |
| Format | PDF, 1.0 MB |
| Name | IFRS 17 ‘Insurance Contracts’ Interim Disclosures in the First Year of Application |
|---|---|
| Publication date | 15 November 2023 |
| Type | Thematic review |
| Format | PDF, 2.1 MB |
| Name | Thematic review of climate-related metrics and targets 2023 |
| Publication date | 26 July 2023 |
| Type | Thematic review |
| Format | PDF, 5.0 MB |
| Name | IFRS 13 ‘Fair value measurement' |
| Publication date | 13 June 2023 |
| Type | Thematic review |
| Format | PDF, 989.7 KB |
| Name | What Makes a Good Annual Report and Accounts |
|---|---|
| Publication date | 13 December 2022 |
| Type | Report |
| Format | PDF, 11.4 MB |
| Name | IFRS 3 Business Combinations |
| Publication date | 29 September 2022 |
| Type | Thematic review |
| Format | PDF, 21.6 MB |
| Name | Deferred Tax Assets (IAS 12) |
| Publication date | 21 September 2022 |
| Type | Thematic review |
| Format | PDF, 4.4 MB |
| Name | Earnings per Share (IAS 33) |
| Publication date | 8 September 2022 |
| Type | Thematic review |
| Format | PDF, 9.2 MB |
| Name | TCFD disclosures and climate in the financial statements |
| Publication date | 29 July 2022 |
| Type | Thematic review |
| Format | PDF, 13.6 MB |
| Name | Judgements and Estimates (IAS 1) 2022 |
| Publication date | 26 July 2022 |
| Type | Thematic review |
| Format | PDF, 1.6 MB |
| Name | Discount Rates |
| Publication date | 16 May 2022 |
| Type | Thematic review |
| Format | PDF, 1.9 MB |
| Name | IAS 37 'Provisions, Contingent Liabilities and Contingent Assets' |
|---|---|
| Publication date | 14 October 2021 |
| Type | Thematic review |
| Format | PDF, 1.8 MB |
| Name | Alternative Performance Measures (APMs) 2021 |
| Publication date | 7 October 2021 |
| Type | Thematic review |
| Format | PDF, 14.5 MB |
| Name | Going Concern and Viability Statements |
| Publication date | 22 September 2021 |
| Type | Thematic review |
| Format | PDF, 4.7 MB |
| Name | Streamlined Energy and Carbon Reporting (SECR) |
| Publication date | 22 September 2021 |
| Type | Thematic review |
| Format | PDF, 3.6 MB |
| Name | Interim Reporting (IAS 34) |
| Publication date | 18 May 2021 |
| Type | Thematic review |
| Format | PDF, 1.4 MB |
| Name | COVID-19 Pandemic: Guidance for companies on Corporate Governance and Reporting |
|---|---|
| Publication date | 4 December 2020 |
| Type | Thematic review |
| Format | PDF, 243.9 KB |
| Name | Cash flow statements and liquidity (IAS 7, IFRS 7) |
| Publication date | 17 November 2020 |
| Type | Thematic review |
| Format | PDF, 1.3 MB |
| Name | FRC Climate Thematic – Corporate Reporting |
| Publication date | 10 November 2020 |
| Type | Thematic review |
| Format | PDF, 2.4 MB |
| Name | IFRS 15 Revenue from Contracts with Customers |
| Publication date | 24 September 2020 |
| Type | Thematic review |
| Format | PDF, 753.8 KB |
| Name | IFRS 16 'Leases' Disclosures in the First Year of Application |
| Publication date | 24 September 2020 |
| Type | Thematic review |
| Format | PDF, 956.2 KB |
| Name | Review of financial reporting effects of Covid-19 |
| Publication date | 21 July 2020 |
| Type | Thematic review |
| Format | PDF, 2.4 MB |
| Name | IFRS 16 'Leases' Interim Disclosures in the First Year of Application |
|---|---|
| Publication date | 5 November 2019 |
| Type | Thematic review |
| Format | PDF, 1.0 MB |
| Name | IFRS 9 'Financial Instruments' Disclosures in the First Year of Application |
| Publication date | 10 October 2019 |
| Type | Thematic review |
| Format | PDF, 2.7 MB |
| Name | IFRS 15 'Revenue from Contracts with Customers' Disclosures in the First Year of Application |
| Publication date | 10 October 2019 |
| Type | Thematic review |
| Format | PDF, 568.3 KB |
| Name | Impairment of Non-financial Assets (IAS 36) |
| Publication date | 10 October 2019 |
| Type | Thematic review |
| Format | PDF, 928.6 KB |
| Name | Small Listed and AIM Quoted Companies |
|---|---|
| Publication date | 6 November 2018 |
| Type | Thematic review |
| Format | PDF, 1.1 MB |
| Name | IFRS 9 'Financial Instruments' Interim Disclosures in the First Year of Application |
| Publication date | 5 November 2018 |
| Type | Thematic review |
| Format | PDF, 2.1 MB |
| Name | IFRS 15 'Financial Instruments' Interim Disclosures in the First Year of Application |
| Publication date | 5 November 2018 |
| Type | Thematic review |
| Format | PDF, 565.0 KB |
| Name | Alternative Performance Measures (APMs) 2017 |
|---|---|
| Publication date | 9 November 2017 |
| Type | Thematic review |
| Format | PDF, 395.8 KB |
| Name | Judgements and Estimates (IAS 1) 2017 |
| Publication date | 9 November 2017 |
| Type | Thematic review |
| Format | PDF, 441.7 KB |
| Name | Pension Disclosures (IAS 19) |
| Publication date | 9 November 2017 |
| Type | Thematic review |
| Format | PDF, 610.4 KB |
| Name | Alternative Performance Measures (APMs) 2016 |
|---|---|
| Publication date | 25 November 2016 |
| Type | Thematic review |
| Format | PDF, 480.2 KB |
| Name | Tax Disclosures (IAS 12) |
| Publication date | 31 October 2016 |
| Type | Thematic review |
| Format | PDF, 403.0 KB |
| Name | FRC urges clarity in the reporting of complex supplier arrangements by retailers and other businesses |
|---|---|
| Publication date | 8 December 2014 |
| Type | Generic press notice |
| Format | PDF, 142.4 KB |
| Name | FRC challenges the reporting of companies classifying pension liabilities as equity |
| Publication date | 15 January 2014 |
| Type | Generic press notice |
| Format | PDF, 139.5 KB |
| Name | FRC seeks consistency in the reporting of exceptional items |
|---|---|
| Publication date | 13 December 2013 |
| Type | Generic press notice |
| Format | PDF, 144.0 KB |
| Name | The Financial Reporting Review Panel highlights challenges in the reporting of principal risks and uncertainties |
|---|---|
| Publication date | 1 February 2011 |
| Type | Generic press notice |
| Format | PDF, 140.4 KB |