Technical roundup, 3 January

Jan 02, 2020


  • The Financial Reporting Council (FRC) has issued an update of its Practice Aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process.


  • The European Securities and Markets Authority (ESMA) has published its thematic report on the implementation of ESMA’s Guidelines on Alternative Performance Measures (ESMA APM Guidelines).
  • Ac­coun­tancy Europe has published a paper de­scrib­ing and calling for a global solution to in­ter­con­nected stan­dard-set­ting that can meet the need for reliable, con­sis­tent in­for­ma­tion in non-fi­nan­cial reporting that is in­ter­con­nected with financial reporting.