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Our Financial Reporting Expert Group helped us to respond to EFRAG/FRC/ANC Discussion Paper – Towards a Disclosure Framework for the Notes. The Discussion Paper sets out some key principles that EFRAG, the ANC and the FRC consider essential to design of an effective Disclosure Framework. We stated that we have some reservations about certain principals but we do support the principles that assert that the disclosures should be entity specific and should amplify and explain the primary financial statements.

Click here to read the response (pdf)

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