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FRC publishes framework to improve quality for future digital reporting

The Financial Reporting Council (FRC) Lab has published a framework for future digital reporting, to improve quality and for views to be shared by preparers, investors and others.

The Lab report was designed to create a debate and highlight what good reporting practice is, or might be in future. It identified three stages of reporting: production, distribution, and consumption and the characteristics of future digital reporting for each stage.

Phil Fitz-Gerald, director of the FRC Lab, said: “Technology will change the way that companies communicate with investors in the future. This report sets out the characteristics that companies, investors and other stakeholders want to see in any future digital reporting framework.”

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