文章来源 | Economia




FRC发布2020-2021年度专题审查指标



针对2020-2021年度企业报告和审计工作的专题审查,英国财务报告委员会(FRC)表示会考虑将国际财务报告准则第15号和第16号(IFRS 15 和IFRS 16)在公司报告和账目上的应用,连同现金流和流动性披露一起作为专题审查指标。


FRC还考虑将脱欧给企业信息披露产生的影响作为第四项审查指标,在2020-2021年度开始执行。




针对IFRS 15(来自客户合同产生的收入),FRC指出在最近关于准则应用的研究报告中获得了一些发现,将对这些发现深入研究。


报告指出大多数抽样调查的企业向审计人员提供了充足信息,帮助其了解实施准则的效果作用,但是仍然有需要提升的空间。例如,企业没有充分披露其会计政策中的收入确认的具体细节,比如说明企业履约义务的具体性质以及履行承诺的时间。


同时,FRC根据IFRS 16(租赁)准则,在对企业中期报告的审查中发现企业没有披露在实施新准则过程中所出的具体判断以及对账目造成的影响。


FRC指出,针对现金流披露的审查是由于企业现金流量表中通常会出现一些不符合要求的基本错误。同时,“投资者要求面向现金的来源和流向进行可靠且全面的分析,并且现金流量表中的数据会用来作为衡量许多业绩指标的依据。”


另外,FRC表示其内部组建的项目组将对于企业年报中披露的气候变化及脱欧主题进行审查。


需要审查的目标行业由于受到特有的经济或其它外在压力因素影响,因此在企业报告和审计方面存在很高的风险。这些行业包含金融服务零售、建筑和材料以及制造业。





FRC reveals thematic review targets for 2020/21



Companies have been warned that the Financial Reporting Council (FRC) will be considering their application of IFRSs 15 and 16 to their annual report and accounts, along with cash flows and liquidity disclosures, in the coming year.


The regulator will also consider the effects of the decision to leave the EU on companies’ disclosures as the fourth of the thematic reviews of corporate reporting it intends to carry out in 2020/21.





As far as IFRS 15 (Revenue from Contracts with Customers) is concerned, the FRC says it will do “a deeper dive” into certain findings set out in its recent report into the standard’s application.

While the report found that most of the companies sampled provided sufficient information to allow users to understand the impact of adopting the standard, there was room for improvement by all companies.

For instance, companies could improve on their explanations of accounting policies for revenue recognition such as the specific nature of performance obligations and when they are satisfied.

Similarly, the FRC’s review of IFRS16 (Leases) in interim reports found that companies could make betterdisclosures, for instance, about key judgments made on adopting the newstandard explaining the specific judgments made and the effect on the accounts.


Cash flow disclosures were picked because companies regularly make basic errors in the cash flow statement which is “unsatisfactory”. “Investors require reliable and thorough analysis of how cash is generated and spent, and the figures presented in the cash flow statement are used as the starting point for a number of performance measures,” it points out.

As well as Brexit disclosures, the FRC says its review team will contribute to a planned FRC-wide project on Climate change disclosures in companies’ annual reports.

Targeted sectors for review – which it regards as “particularly high risk in terms of corporate reporting and audit by virtue of particular economic or other pressures” – include financial services retail, construction and materials and manufacturing.