narrative reporting

Accountants may have to sign off all of a client’s annual report, including details about its strategy, “human capital” and environmental impact, an

The Financial Conduct Authority (FCA) has proposed changing some listing rules for companies to bring it in line with forthcoming changes to how compa

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The role and nature of accounting and statutory reporting is likely to change in the years to come if some of the profession’s leading figures get their way.

The Accounting Standards Board (ASB) of the FRC has put forward proposals to stimulate action on creating clarity and transparency of annual corporate reporting.

The International Accounting Standards Board (IASB) published an

Increasingly complex regulations are at risk of seriously limiting the usefulness of narrative reporting, according to a

Improvements are needed in the reporting quality of AIM listed business, the Financial Reporting Council said this week.

Dave Marlow, training consultant at CTG, evaluates the significance and pitfalls of new proposals to increase transparency in company financial reports.

Half of the UK's biggest companies are still producing operating and financial reviews (OFRs) despite the government scrapping the requirement in 2005.