Complexity, relevance and clarity of corporate reporting

The Financial Reporting Council’s (FRC) project to review the complexity and relevance of current company reporting requirements is very timely. Over the past ten years, a raft of additional reporting burdens has been placed on businesses, and many of the existing requirements have also changed in that period.

For management accountants at all levels – but particularly for those holding the highest offices in business – these changes have created some stern challenges. Reconciling the information used to monitor, run and evaluate a business by its own management with the data required for published financial reports is harder than it has ever been.

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