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The QCA Financial Reporting Committee recently submitted its response to the IASB’s Discussion Paper on Management Commentary, noting that in principle it agreed with the guidance being suggested but did not wish for it to become mandatory as the UK already has clear rules in this area.

The QCA Corporate Finance Advisors Committee (previously the NOMAD Committee) submitted its response to HM Treasury’s Discussion Paper on non-bank lending, arguing that the UK Government should explore how to encourage alternative debt financing options for smaller companies, but that there were cultural and demand issues to overcome.

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