This publication also includes the FSA's assessment of credit institutions' compliance with the British Bankers' Association draft Code for Financial Reporting Disclosure (available here, pdf). The FSA found, amongst other things, that credit institutions could do more to improve the comparability of the information provided, particularly with regard to terminology, explanation, presentation and methodology.
In light of the feedback received by the FSA, an updated edition of the BBA's Code for Financial Reporting Disclosure was published last week: see here (pdf). The Code applies to disclosures in annual reports and accounts and interim reports.
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