The FRC’s Corporate Reporting Policy Research activities contribute to the FRC’s mission of promoting transparency and integrity in business by:
- stimulating debate on important financial reporting issues at an early stage in the standard-setting process, typically before the IASB has issued formal proposals;
- identifying possible improvements for UK financial reporting to investors and other stakeholders.
The FRC’s Corporate Reporting Council is assisted in its research activities by its advisory Academic Panel.
Current Research Projects
- Intangibles: How Can Business Reporting Do Better?
- Preliminary Earnings Announcements
- Discounting in Financial Statements
Completed Research projects
- Improving the Statement of Cash Flows
- Getting a Better Framework
- Investor Views on Intangible Assets and their Amortisation
- The Role of the Business Model in Financial Statements
- How Credit Analysts View and Use the Financial Statements
- Disclosure Effectiveness
- Improving the Financial Reporting of Income Tax
- Considering the Effects of Accounting Standards
- The Financial Reporting of Pensions
- Liabilities and how to account for them