Friday 12 December 2014
UK: FRC offers year-end advice for preparers
The Financial Reporting Council has published the advice it has given to preparers of December year end statements: see here (pdf). Such statements will not be subject to the revised UK Corporate Governance Code, which applies to years beginning after 1 October 2014. Nevertheless, in its advice the FRC suggests that preparers may wish to adopt some or all of the new Code provisions early, including those relating to the assessment of risk and the viability of the company.
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