UK’s Financial Reporting Council Releases Thematic Reviews on IFRS 9, IFRS 15 and IAS 36
17 October 2019
The United Kingdom’s Financial Reporting Council (‘FRC’) has released three thematic reviews on financial statements disclosures. The thematic reviews address IFRS 9, IFRS 15 and IAS 36.
The thematic reviews highlight good practices by reporting issuers, as well as omissions of required disclosures and areas where enhanced disclosures may be made.
The thematic reviews can be accessed here.