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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.

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.