Corporate Reporting Thematic Reviews and Generic Press Notices

Published: 25 September 2023

3 minute read

Over the course of a year, we undertake a number of thematic reviews of certain aspects of companies’ corporate reports. In addition, from time to time, we may issue a generic press notice on a specific aspect of corporate reporting.

These reviews focus on areas of corporate reporting in which we believe there is scope for improvement and particular shareholder interest. The thematics’ findings are based on a sample of limited-scope reviews of company accounts, together with the results of our broader-scope routine monitoring activities. The aim of this monitoring activity is to drive continuous improvement in the quality of corporate reporting and to identify good examples of clear and concise disclosures. The FRC shares these good examples to help others raise the quality of corporate reporting.

2024
Name Reporting by the UK’s largest private companies
Publication date 31 January 2024
Type Thematic review
Format PDF, 1.0 MB
2023
Name IFRS 17 ‘Insurance Contracts’ Interim Disclosures in the First Year of Application
Publication date 15 November 2023
Type Thematic review
Format PDF, 2.1 MB
Name Thematic review of climate-related metrics and targets 2023
Publication date 26 July 2023
Type Thematic review
Format PDF, 5.0 MB
Name IFRS 13 ‘Fair value measurement'
Publication date 13 June 2023
Type Thematic review
Format PDF, 989.7 KB
2022
Name IFRS 3 Business Combinations
Publication date 29 September 2022
Type Thematic review
Format PDF, 21.6 MB
Name Deferred Tax Assets (IAS 12)
Publication date 21 September 2022
Type Thematic review
Format PDF, 4.4 MB
Name Earnings per Share (IAS 33)
Publication date 8 September 2022
Type Thematic review
Format PDF, 9.2 MB
Name TCFD disclosures and climate in the financial statements
Publication date 29 July 2022
Type Thematic review
Format PDF, 13.6 MB
Name Judgements and Estimates (IAS 1) 2022
Publication date 26 July 2022
Type Thematic review
Format PDF, 1.6 MB
Name Discount Rates
Publication date 16 May 2022
Type Thematic review
Format PDF, 1.9 MB
2021
Name IAS 37 'Provisions, Contingent Liabilities and Contingent Assets'
Publication date 14 October 2021
Type Thematic review
Format PDF, 1.8 MB
Name Alternative Performance Measures (APMs) 2021
Publication date 7 October 2021
Type Thematic review
Format PDF, 14.5 MB
Name Going Concern and Viability Statements
Publication date 22 September 2021
Type Thematic review
Format PDF, 4.7 MB
Name Streamlined Energy and Carbon Reporting (SECR)
Publication date 22 September 2021
Type Thematic review
Format PDF, 3.6 MB
Name Interim Reporting (IAS 34)
Publication date 18 May 2021
Type Thematic review
Format PDF, 1.4 MB
2020
Name COVID-19 Pandemic: Guidance for companies on Corporate Governance and Reporting
Publication date 4 December 2020
Type Thematic review
Format PDF, 243.9 KB
Name Cash flow statements and liquidity (IAS 7, IFRS 7)
Publication date 17 November 2020
Type Thematic review
Format PDF, 1.3 MB
Name IFRS 15 Revenue from Contracts with Customers
Publication date 24 September 2020
Type Thematic review
Format PDF, 753.8 KB
Name IFRS 16 'Leases' Disclosures in the First Year of Application
Publication date 24 September 2020
Type Thematic review
Format PDF, 956.2 KB
Name Review of financial reporting effects of Covid-19
Publication date 21 July 2020
Type Thematic review
Format PDF, 2.4 MB
2019
Name IFRS 16 'Leases' Interim Disclosures in the First Year of Application
Publication date 5 November 2019
Type Thematic review
Format PDF, 1.0 MB
Name IFRS 9 'Financial Instruments' Disclosures in the First Year of Application
Publication date 10 October 2019
Type Thematic review
Format PDF, 2.7 MB
Name IFRS 15 'Revenue from Contracts with Customers' Disclosures in the First Year of Application
Publication date 10 October 2019
Type Thematic review
Format PDF, 568.3 KB
Name Impairment of Non-financial Assets (IAS 36)
Publication date 10 October 2019
Type Thematic review
Format PDF, 928.6 KB
2018
Name Small Listed and AIM Quoted Companies
Publication date 6 November 2018
Type Thematic review
Format PDF, 1.1 MB
Name IFRS 9 'Financial Instruments' Interim Disclosures in the First Year of Application
Publication date 5 November 2018
Type Thematic review
Format PDF, 2.1 MB
Name IFRS 15 'Financial Instruments' Interim Disclosures in the First Year of Application
Publication date 5 November 2018
Type Thematic review
Format PDF, 565.0 KB
2017
Name Alternative Performance Measures (APMs) 2017
Publication date 9 November 2017
Type Thematic review
Format PDF, 395.8 KB
Name Judgements and Estimates (IAS 1) 2017
Publication date 9 November 2017
Type Thematic review
Format PDF, 441.7 KB
Name Pension Disclosures (IAS 19)
Publication date 9 November 2017
Type Thematic review
Format PDF, 610.4 KB
2016
Name Tax Disclosures (IAS 12)
Publication date 31 October 2016
Type Thematic review
Format PDF, 403.0 KB
2014
Name FRC urges clarity in the reporting of complex supplier arrangements by retailers and other businesses
Publication date 8 December 2014
Type Generic press notice
Format PDF, 142.4 KB
Name FRC challenges the reporting of companies classifying pension liabilities as equity
Publication date 15 January 2014
Type Generic press notice
Format PDF, 139.5 KB
2013
Name FRC seeks consistency in the reporting of exceptional items
Publication date 13 December 2013
Type Generic press notice
Format PDF, 144.0 KB
2011
Name The Financial Reporting Review Panel highlights challenges in the reporting of principal risks and uncertainties
Publication date 1 February 2011
Type Generic press notice
Format PDF, 140.4 KB