Governance in brief
Governance in brief is a summary of the latest corporate governance developments, incorporating details of the source, relevant dates and links to further information
FRC publishes discussion paper on proposals to improve the quality of reporting by smaller listed and AIM-quoted companies
In July 2014 the FRC launched a project to better understand the challenges faced by smaller listed and AIM quoted companies in order to evaluate and plan how it might assist them in addressing the quality of their reporting.
The discussion paper provides the results of the first phase of the project which focused on gathering and assessing evidence of the issues that smaller quoted companies face, understanding the barriers to higher quality reporting and then exploring ways that the FRC might assist such companies to address the quality of their reporting with the overal aim of improving confidence in the integrity of their financial statements and of the markets as a whole.
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