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Narrative reporting

Access articles on narrative reporting.

Strategic report and directors' report

New narrative reporting requirements for UK companies were approved by Parliament in July 2013 and are effective for financial years ending on or after 30 September 2013.

Cutting clutter from annual reports

The UK Accounting Standards Board (ASB) has published a report entitled 'Cutting Clutter: Combating clutter in annual reports'. Published 6 April 2011.

Statement on management commentary

The IASB has published a non-binding framework for the presentation of narrative reporting to accompany financial statements prepared in accordance with IFRSs. Published 8 December 2010.