FRC publishes new case study on accounting policies

17 March 2015

The Financial Reporting Council's (FRC) Financial Reporting Lab (Lab) has found that investors support fresh approaches to the disclosure of accounting policies.

Building on the Lab's recent report, Accounting policies and integration of related financial information, the Lab has published a case study conducted among some of William Hill plc's investors, retail shareholders and analysts. The study highlights the company's experimentation with accounting policy disclosure. The companys investors and analysts liked the clear identification of significant accounting policies, and effective disclosure of policy information in order to understand the business and its performance.

This is the first of a series of case studies being run by the Lab to support the FRC's Clear & Concise reporting initiative, which promotes transparent and accessible reporting.

A copy of the report can be downloaded from the FRC website.


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