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Accounting FirmsAccounting StandardsLatest News

FRC requires climate-related reporting from 2022

The council it expects ‘material’ climate change policies, risks and uncertainties to be included in narrative reporting and appropriately considered and reflected in the financial statements

The Financial Reporting Council (FRC) has outlined its ‘top 10’ areas where improvements to reporting are required, including reporting on climate-related financial disclosures according to its latest report.

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