Tag: Viability statement
Corporates must get to grips with new accounting standards, says FRC
Clear disclosures about the effect of major new accounting standards, alongside better linkage between strategy, KPIs and remuneration, are areas under the gaze of the Financial Reporting Council.
Three things that matter
The UK governance code now includes requirements for a “viability statement”—a fresh challenge for non-executives that demands a robust process.