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Narrative reporting

Access articles on narrative reporting.

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.

Integrated reporting framework

The International Integrated Reporting Committee (IIRC) has published initial proposals for a framework for integrated reporting.. Published 12 September 2011.

ASB narrative reporting review

ASB publishes report after its review of narrative reporting in the annual reports of listed companies. Published 29 October 2009.

ASB Narrative Reporting guidance

UK quoted companies must meet the reporting requirements of the enhanced business review in section 417 of the Companies Act 2006 for years beginning on or after 1 October 2007. Published 10 January 2008.

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.

The business review: an evolving story

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How are British business coping with the statutory narrative reporting regime introduced by the government in early 2006? The ICAEW's Nigel Sleigh-Johnson reviews progress. This article was published by the Finance and Management Faculty, Issue 152, February 2008

FRC Draft Guidance on Strategic Report

The Financial Reporting Council has issued, for consultation, draft guidance on the preparation of the strategic report as required under new regulations approved by government in July 2013. Comments by 15 November 2013.