Financial Reporting

Our Financial Reporting Expert Group campaigns for proportionate reporting standards for small and mid-size quoted companies.

The group is currently working on:

  • Campaigning to permit small and mid-size quoted companies to use a proportionate form of IFRS
  • Raising awareness about how materiality could be applied to improve corporate reporting

Group Terms of Reference:

Financial Reporting Expert Group Terms of Reference (pdf)

Meetings

Financial Reporting Expert Group - November 2017

Tuesday 21 November 2017 at 4.30pm

This is being held on Tuesday 21 November 2017 at 4.30pm.

Financial Reporting Expert Group - September 2017

Monday 18 September 2017 at 4.30pm

This is being held on Monday 18 September 2017 at 4.30pm with Andrew Watchman, EFRAG, as guest.

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Published responses

QCA Response to FRC - Draft amendments to Guidance on the Strategic Report - Non-financial reporting

24th October 2017 - Our Corporate Governance and Financial Reporting Expert Groups contributed to our response on the FRC's draft amendments to Guidance on the Strategic Report - Non-financial reporting.

QCA Response to IASB - Disclosure Initiative - Principles of Disclosure

2nd October 2017 - Our Financial Reporting Expert Group contributed to our response to IASB's consultation Disclosure Initiative - Principles of Disclosure.

QCA Response to IASB - Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)

31st July 2017 - Our Financial Reporting Expert Group contributed to our response to the IASB's consultation on improvements to IFRS 8 Operating Segments.

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