FRC provides additional company guidance on reporting of exceptional items and APMs

Released 20 May 2020

The Financial Reporting Council (FRC) has updated its guidance for companies on corporate reporting to explain how companies should report exceptional items and alternative performance measures (APMs) in their reports and accounts, in the context of the COVID-19 crisis.

Further information, including a link to the guidance, can be found at https://www.frc.org.uk/about-the-frc/covid-19/company-guidance-updated-20may-2020-(covid-19).

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