FRC proposes corporate reporting changes.
Position | Update |
Companies should improve the way they report to investors on the key strategic risks facing their businesses, according to two new reports published by the Financial Reporting Council (FRC).
The FRC proposes to ensure that company narrative reports focus primarily on strategic and major operational risks, rather than indiscriminate lists of risks that all companies face.
These proposals form part of the FRC's response to the financial crisis of 2007 and 2008 and follow consultation with market participants. They are part of a wide-ranging set of measures aimed at improving the quality of company reporting and increasing the information provided by audit committees and auditors about the work that they have done and the...
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