Company Reporting

Company Reporting is a research service which reports on the constantly changing IFRS financial reporting practices of public companies. It helps users to easily see ‘real-life’ examples of IFRS disclosures to help in their application of IFRS best practice and to avoid being the subject of regulatory enquiries. It provides valuable insight to preparers and auditors of IFRS financial statements as well as to regulators and professional bodies.

The Company Reporting Service comprises Reported Disclosures and Common Practice reports. Reported Disclosures present carefully chosen extracts from recent published annual reports to demonstrate how disclosure requirements are addressed in IFRS financial statements. Commentary is included alongside extracts, highlighting areas of good practice and linking to the underlying standards and requirements. Additional disclosure extracts are published regularly, classified according to financial statement area.

Common Practice Reports are published on a monthly basis and set out the results from a review of a sample of annual reports for a particular area or issue. The reports often cover judgemental areas, issues identified by regulators or where choices are provided under IFRS.

The What’s changed page sets out what has been published in recent months. An archive of Company Reporting content published prior to June 2020, including Monitor and Interim Monitor reports that review disclosures for particular companies, is available here.

Company Reporting is authored and maintained by our in-house technical experts and experienced external authors. Please email any comments or suggestions relating to technical content to us at content.queries@croneri.co.uk.