EY has reviewed a sample of annual reports and accounts (ARAs) of FTSE 350 companies with December 2013 year ends. This report is a follow-up to our 'Out with the old, in with the new: Early reflections' from EY’s review of December 2013 annual reports in the FTSE 350, published in June 2014. It provides insights about how companies have addressed the regulatory and legal changes. It highlights how companies can build on the foundations of 2013 and do things better in 2014 (and beyond) using practical, actionable guidance.
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