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FRC Corporate Reporting Thematic Reviews
Publication date: 27 Jul 2023 (updated 13 Feb 2024)
uk FRC guidance
Corporate Reporting Thematic Reviews published by the Financial Reporting Council (FRC) are available on the FRC’s website.
These thematic reviews are listed below. Links are included for related guidance, or for the reviews where they are included on Viewpoint.
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Thematic review: Reporting by the UK’s largest private companies (January 2024) - see UK In brief UK2024-07
Thematic review: Companies’ first-time application of IFRS 17 (November 2023) - see UK In brief UK2023-38
Thematic Review: Climate-related metrics and targets disclosures (July 2023) - see UK In brief UK2023-22
Thematic Review: Fair value measurement (June 2023 ) - see UK In brief 2023-15
Thematic Review: Business combinations (Sept 2022) - see UK In brief 2022-55
Thematic Review: Deferred tax assets (Sept 2022) - see UK Inbrief 2022-51
Thematic Review: Earnings per share (IAS 33) (Sept 2022) - see UK Inbrief 2022-50
Thematic Review: TCFD disclosures and climate in the financial statements (July 2022) - see UK In brief 2022-43
Thematic Review: Judgements and estimates (July 2022) - see UK In brief 2022-42
Thematic Review: Discount rates (May 2022 )- see UK In brief 2022-24
Thematic Review: IAS 37 ‘Provisions, contingent liabilities and contingent Assets’ (October 2021)
Thematic Review: Going Concern and Viability Statement (September 2021)
Thematic Review: Streamlined Energy and Carbon Reporting (September 2021) - see UK In brief 2021-43
Thematic Review: Interim Reporting (May 2021) - see UK In brief 2021-24
Thematic Review: Cash flow statements and liquidity (November 2020)
Thematic Review: Climate Thematic (November 2020)
Thematic Review: IFRS 16 Leases a review of disclosures in the first year of application (September 2020)
Thematic Review: IFRS 15 Revenue from Contracts with Customers (September 2020)
Thematic Review: IFRS 16 thematic review - Review of Interim Disclosures in the First Year of Application 2019 (November 2019)
Thematic Review: IFRS 9 thematic review - Review of Disclosures in the First Year of Application (October 2019)
Thematic Review: IFRS 15 thematic review - Review of DIsclosures in the First Year of Application (October 2019)
Thematic Review: Impairment of Non-financial Assets (October 2019)
Thematic Review: Small Listed and AIM Quoted Companies (November 2018)
Thematic Review: IFRS 9 thematic review - Interim disclosures in the first year of application (November 2018)
Thematic Review: IFRS 15 thematic review - Interim disclosures in the first year of application (November 2018)
Thematic Review: Alternative Performance Measures (November 2017)
Thematic Review: Alternative Performance Measure (November 2016)
© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.
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