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Our Corporate Governance Expert Group advised on our response to the Financial Reporting Council's (FRC) Exposure Draft on its draft Guidance on the Strategic Report, which will provide additional guidance to companies on preparing their Strategic Report under the UK's new narrative reporting framework as of 1 October 2013. We note that the guidance would be helpful for companies, but highlighted the importance of the materiality concept and the need for more guidance for companies that used to produce Summary Financial Statements (which have now been replaced by the Strategic Report).

Click here to download our response (pdf)

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