Financial Reporting Advisory Board annual report: 2016 to 2017
The twentieth report of the Financial Reporting Advisory Board (FRAB) for the years 2016-17.
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In 2000 the Government Resources and Accounts Act set out that the Treasury shall consult a group of appropriate people to advise on financial reporting and standards. This role is fulfilled by FRAB, and put the existence of the board on to a more formal footing. This report summarises the work of the board in the 2016-17 financial year.