On 30 October 2018, the FRC launched a project which will review current financial and non-financial reporting practices, consider what information shareholders and other investors require, the purpose of corporate reporting and the annual report and review the extent to which the annual report serves all stakeholder needs. FRC's review will extend to new technologies by which information may be delivered, and may also have implications for audit and assurance models and performance.
The FRC press release can be accessed here
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.