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The QCA Corporate Governance Committee and Financial Reporting Committee reviewed the Business, Innovation and Skills – The Future of Narrative Reporting consultation, which discusses the value of narrative reporting.

The QCA highlighted narrative reporting as being a critically important element of corporate reporting which has often been in the shadow of the audited financial statements with regards to the attention paid to it by companies and regulators.  In addition, we noted that we did not believe there is currently a case for legislative or regulatory reform in relation to narrative reporting and would urge that no additional reporting burdens be placed on smaller quoted companies at this stage.

Click here to read the covering letter (pdf)

Click here to read the response (pdf)

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