FRC: Understandable reports are crucial The Financial Reporting - TopicsExpress

FRC: Understandable reports are crucial The Financial Reporting Council (FRC) has said that annual reports that are fair, balanced and understandable are a crucial part of high quality reporting. The FRC has published its call to action to improve disclosure in annual reports, based on feedback from its consultation paper on the subject. It made a number of recommendations regarding preparation of annual reports which included avoiding boilerplate language in order to ensure reports contain disclosures related to specific companies. Related information should also be connected, so the annual report can tell the story of a company. The FRC said it is supporting the IASB in its work to develop a disclosure framework, and noted similar work is also advancing with the FASB.

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