Financial Reporting

Published Responses

QCA Response to IIRC's Consultation Draft of the International Integrated Reporting Framework

Our Financial Reporting and Corporate Governance Expert Groups contributed to our response to the IIRC's Consultation Draft of the International Integrated Reporting Framework, which proposes a new corporate reporting framework focused on concise communication about how an organisation’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term.

QCA Response to the IFRS Foundation's Exposure Draft on Financial Instruments: Expected Credit Losses

Our Financial Reporting Expert Group contributed to our response to the IFRS Foundation's Exposure Draft on Financial Instruments: Expected Credit Losses.

QCA Response to the FRC's Consultation on Revision to ISA 700

Our Financial Reporting Expert Group contributed to our response to the Financial Reporting Council's consultation on the Revision to ISA 700.

QCA Response to the FRC's Consultation on Implementing the Recommendations of the Sharman Panel

Our Financial Reporting and Corporate Governance Expert Groups contributed to our response to the Financial Reporting Council's consultation on Implementing the Recommendations of the Sharman Panel, which looks at revising going concern assessments and reporting on it.

QCA Response to the FRC's Consultation on its Draft Plan and Budget 2013

Our Financial Reporting Expert Group contributed to our response to the Financial Reporting Council's Draft Plan and Budget 2013.

QCA Response to the FRC's Call for Comment on the IAASB's Exposure Draft of the Revised Auditing Standard on the Auditor’s Responsibilities

Our Financial Reporting Expert Group helped us to respond to Financial Reporting Council's call for comment on the IAASB's exposure draft of the revised auditing standard on the auditor’s responsibilities.

QCA Response to FRC's Discussion Paper - Thinking about disclosures in a broader context: A road map for a disclosure framework

Our Financial Reporting Expert Group helped us to respond to the FRC's Discussion Paper - Thinking about disclosures in a broader context: A road map for a disclosure framework. The paper sets out a road map for a disclosure framework for financial reporting aimed at improving the quality of disclosure and their value to the users.

QCA Response to IFRS Post implementation Review: IFRS 8 Operating Segments

Our Financial Reporting Expert Group helped us to respond to IFRS Post implementation Review of IFRS 8 Operating Segments.

QCA Response to IFRS Foundation Proposals to create an Accounting Standards Forum

Our Financial Reporting Expert Group helped us to respond to IFRS proposals to create an Accounting Standards Forum, which proposes to create a new advisory group to the International Accounting Standards Board (IASB), consisting of national accounting standard-setters and regional bodies with an interest in financial reporting.

QCA Response to EFRAG/FRC/ANC Discussion Paper - Towards a Disclosure Framework for the Notes

Our Financial Reporting Expert Group helped us to respond to EFRAG/FRC/ANC Discussion Paper - Towards a Disclosure Framework for the Notes. The Discussion Paper sets out some key principles that EFRAG, the ANC and the FRC consider essential to design of an effective Disclosure Framework.

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