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In addition to entity specific public announcements the Conduct Committee may also report its findings on more general areas of corporate reporting. Such reports may, for example, highlight findings on a particular area of corporate reporting and how improvements may be made in line with the relevant legal and accounting requirements. Announcements may also be made to highlight the challenges that may arise for preparers from the introduction of new reporting requirements. The links below are to the generic announcements issued by the Conduct Committee and previously by the Financial Reporting Review Panel. FRC highlights where reporting by smaller companies needs to improve (includes 2019/20 thematic review announcement) (FRC PN issued on 6 November 2018) FRC publishes thematic review findings of IFRS 9 and IFRS 15 company disclosures (includes 2019/20 thematic review announcement) (FRC PN issued on 5 November 2018) Corporate Reporting Review Briefing (June 2018) (June 2018) (PDF) FRC’s 2017/18 thematic reviews expected to prompt improvements FRC PN 73/16 issued on 15 December 2016 Alternative Performance Measures thematic review 2017 (PDF) Judgements and Estimates thematic review 2017 (PDF) Pension Disclosures thematic review 2017 (PDF) FRC thematic review welcomes improved transparency of tax reporting and encourages greater clarity around the reporting of tax uncertainties FRC PN 63/16 issued on 31 October 2016 FRC calls for transparent disclosure of tax risks in corporate reports FRC PN 72/15 issued on 01 December 2015 FRC urges clarity in the reporting of complex supplier arrangements by retailers and other businesses FRC PN 74/14 issued on 08 December 2014 FRC challenges the reporting of companies classifying pension liabilities as equity FRC PN 002/14 issued on 15 January 2014 FRC seeks consistency in the reporting of exceptional items FRC PN 108 issued on 13 December 2013 The Financial Reporting Review Panel highlights challenges in the reporting of principal risks and uncertainties PN 130 - Issued on 01 February 2011