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Governance in brief

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Governance in brief is a summary of the latest corporate governance developments, incorporating details of the source, relevant dates and links to further information

October 2017

FRC issues advice on annual reports for 2017/18 reporting season

During October the FRC issued its 2016/17 Annual Review of Corporate Reporting and its annual letter to FTSE 350 finance directors and audit committee chairs.

Key areas for this year’s annual reports include:

  • the FRC’s expectation for disclosures on the likely impact of new IFRS accounting standards;
  • areas of focus for the strategic report, including new non-financial reporting requirements; and
  • financial statement disclosure matters.

This edition of Governance in brief explores the findings in the CRR annual report, the recommendations in the FRC’s year-end advice letter to preparers and the aspects of financial statements and broader corporate reporting that the FRC is looking to companies to focus on in the coming year.

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