FRC Lab Report: Disclosure of dividends – policy and practice

frc-logo-use-this-one-370x229

 

Dividends, and everything related to them cause complications for accountants. One simple reason for this is that an additional minefield of legal requirements & regulations come into play when an accountant is dealing with dividends.

The attached report is produced by the FRC, is practice informed, and discusses best-practice regarding the disclosure of dividends, and dividend policy, to stakeholders. For those with limited time, there is a “quick read” ┬ásection which serves as an excellent executive summary at the start of the report.

FRC Lab Report

FRC Review of APM Measures

frc-logo-use-this-one-370x229

Following ESMA’s (European Security and Markets Authority) introduction of guidelines on the use of Alternative Performance Measures (APMs) in regulated information, the FRC has performed a desktop review on a sample of interim statements published by listed entities since the guidelines were introduced.

In the attached I have highlighted the key points to those with a primary interest in IFRS.

frc-review-of-apms