With Alternative Performance Measures coming under increased scrutiny, Fiona Hackett presents the CLEAR test that will assist in the preparation of annual reports.
Learn more about the new compliance requirement imposed by Companies Act 2014.
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2017 will be the second year of applying Financial Reporting Standard 102 (FRS 102) in preparing financial statements.
This year will also see many listed companies applying the European Securities and Markets Authority (ESMA) guidelines on Alternative Performance Measures (APMs) for the first time.
These videos aim to help those applying the FRS102 standards and APM guidelines.