Financial Reporting Council

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Financial Reporting CouncilJuly 2018Guidance on the Strategic ReportAccounting and ReportingGuidanceFurther copies, ??.00 (post-free) can be obtained from:FRC PublicationsLexis House30 Farringdon StreetLondonEC4A 4HHTel: 0330 161 1234Email: order online at: 7/20/2018 1:27 PM Page 1The FRC's mission is to promote transparency and integrity in business. The FRC sets the UK Corporate Governance and Stewardship Codes and UK standards for accounting and actuarial work; monitors and takes action to promote the quality of corporate Reporting ; and operates independent enforcement arrangements for accountants and actuaries.

actuarial work; monitors and takes action to promote the quality of corporate reporting; and operates independent enforcement ... The aims are to ensure that important information is prominent and improve 1 This guidance uses the broader term ‘entity’ unless the term ‘company’ is more appropriate in a specific context.

  Improves, Actuarial