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Our Financial Reporting Expert Group helped us to respond to the FRC's Discussion Paper – Thinking about disclosures in a broader context: A road map for a disclosure framework. The paper sets out a road map for a disclosure framework for financial reporting aimed at improving the quality of disclosure and their value to the users. Whilst supporting the development of ideas on a disclosure framework, we believe the reforms necessary go beyond disclosure issues and encompass restoring the concepts of stewardship, prudence and reliability/verification as core elements of a high quality reporting system.

Click here to read the response (pdf)

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