THE FRC’S Financial Reporting Lab has unveiled its to-do list, with financial statements the top priority.
Net debt reconciliation, cash-flow statements and tax reconciliation are all on the list, while narrative reporting and governance also make brief appearances.
Led by PwC’s investor expert Alison Thomas, the FRC said the list of topics is not set in stone and suggestions for projects of any size and scope are welcome.
One of the Lab’s first moves will be an examination of best practice, looking at companies that have made efforts to respond to investor needs in recent years to see whether improvements are up to scratch.
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