Lab reminders for the 2014 reporting season
News types: Corporate Reports
Published: 5 November 2014
With the 2014 reporting cycle fast approaching the FRC’s Financial Reporting Lab has today published its “Lab reminders for the 2014 reporting season” (PDF). The reminder summarises the Lab’s published reports and highlights areas where relatively simple changes could improve corporate reporting, enhancing the usefulness of reports for investors.
The summary brings together key finding from the reports:
Read a copy of the summary and learn more about the Lab here: Financial Reporting Lab.
- Towards Clear & Concise Reporting
- Accounting policies and integration of related financial information
- Reporting of Audit Committees
- Reporting of pay and performance
- A single figure for remuneration
- Presentation of market risk disclosures
- Debt terms and maturity tables
- Net debt reconciliations
- Operating and investing cash flows
Read a copy of the summary and learn more about the Lab here: Financial Reporting Lab.