ARTICLE
8 August 2016

Financial Reporting: Financial Reporting Council Update On Discussion Paper On Reporting By Smaller Listed And AIM Companies

SS
Shearman & Sterling LLP

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On 30 June 2016, the FRC published an update to its discussion paper (originally published in June 2015) on improving the quality of reporting by smaller listed and AIM quoted companies.
United States Corporate/Commercial Law

On 30 June 2016, the FRC published an update to its discussion paper (originally published in June 2015) on improving the quality of reporting by smaller listed and AIM quoted companies. The 2015 paper explored the importance of the quality of reporting to investors in smaller listed and AIM quoted companies, and considered the various ways in which the FRC could support companies in making improvements in this area. The 2016 update summarises the feedback received and contains a note on the decisions and progress against the proposals made in the 2015 report.

The update to the 2015 discussion paper can be accessed here:

https://www.frc.org.uk/Our-Work/Publications/FRC-Board/Update-on-Discussion-Paper-Improving-the-Quality.pdf

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