WIREDGOV

The Financial Reporting Council (FRC) has yesterday issued a Financial Reporting Lab (Lab) project report on ‘Presentation of market risk disclosures’. 

The Lab explored investors’ views on the benefits of presenting risk developments and actions taken in the reporting period separately from policy related information, shown in an appendix.  Views were also sought on aspects of the content of market risk disclosures; how they are used and best presented in practice.  Changes made by HSBC Holdings plc in its market risk disclosure were used as a basis for discussion.

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