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FRC announces 2018/2019 thematic reviews

FRC announces 2018/2019 thematic reviews

The FRC has announced that it will undertake thematic reviews in 2018/2019 to stimulate improvement in corporate reporting

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Following the results of the 2016/17 thematic reviews (Read More) the Financial Reporting Council (‘FRC’) has announced the 2018/19 topics:

  • Targeted aspects of smaller listed and AIM quoted company reports and accounts;
  • The effect of the new International Financial Reporting Standards (IFRSs) on revenue and financial instruments on companies’ 2018 interim accounts;
  • The expected effect of the new IFRS for lease accounting; and
  • The effects of Brexit on companies’ disclosure of principal risks and uncertainties.

This review will focus on 40 smaller listed and AIM quoted companies. The FRC have also made clear that one of the focus industries is Financial Services.  

More information is available here on the FRC’s approach to the reviews of smaller listed and AIM quoted company reports and the new IFRSs on revenue and financial instruments  

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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