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7 requirements for interim reporting — FRC guidance Logo cgma

  Oliver Rowe |   Free |   May 2021 |   FM magazine

The Financial Reporting Council’s review of interim reports highlighted the need for a better explanation of balance sheet movements.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Management accounting: Technical: Management reporting & analysis: Management reporting, Advanced

1 Comments/Reflections

Alina Butkevic

Alina Butkevic Mar 2022

Concise explanation of material impacts as well as going concern risks to be explained. As well the basis of analysis and what was taken into consideration.