Coronavirus (COVID-19)—FRC publishes guidance on annual reporting

Coronavirus (COVID-19)—FRC publishes guidance on annual reporting

The Financial Reporting Council (FRC) has published two guidance documents which cover some critical focus areas for companies as they approach 2020 year-ends. The documents reflect on the findings of previous FRC’s Lab work and consider current practice and how to develop investor information moving forward.

The recent guidance includes:

 COVID-19: Resources, action, the future - a look forward

 COVID 19: Going concern, risk, and viability - a look forward

Source: Reporting in times of uncertainty – a look forward

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