Clear & Concise Reporting
The Accounting and Reporting Policy team (ARPT) has a number of projects underway that form part of the FRC’s broader Clear & Concise reporting initiative. The current key activities relating to the ARPT are:
Narrative reporting, including the Guidance on the Strategic report and the implementation of the EU Directive on Non-financial reporting; and
Disclosure framework – this includes our thought leadership work in this area; as well as our activities relating to influencing the IASB.
See the full programme of Clear & Concise reporting related activities across the FRC.
Clear & Concise: the journey to high quality corporate reporting (Powerpoint)
In January 2015, the FRC held a round table discussion to discuss the benefits and perceived barriers of Clear & Concise (C&C) reporting. Please see a summary of the event below. NB This event was held under the Chatham House rule.
Clear & Concise: the journey to high quality corporate reporting (PDF)
Clear & Concise event in Brussels 2015
In January 2015, the FRC held an event in Brussels to discuss its Clear & Concise programme, and how its various branches fit in with developments in Europe. Please find the presentation from this event below:
Clear & Concise event: Shaping the future of financial and non-financial reporting in Europe
Cutting clutter (PDF) is positioned as a key thread of the Clear & Concise reporting initiative.
FRC guidance and thought leadership papers
Clear & Concise: Developments in Narrative Reporting
Guidance on the Strategic Report
Thinking about disclosures in a broader context: a roadmap for a disclosure framework (Consultation)
Cutting clutter (PDF)
Louder than words (Consultation)
Influencing Developments in Corporate Reporting - Consultations
Project Director: Deepa Raval