FRC issues directors' guides.
| Position | First in ... |
The Financial Reporting Council (FRC) has published advice for directors and audit committee members who are having to spend more time on planning year-end activities, reviewing key assumptions used in financial reporting and reviewing significant accounting and disclosure judgments because of the credit crunch.
Its new publications include: an analysis of some of the challenges for audit committees arising from the downturn, including questions that they may need to address (www.snipurl.com/a0vd3); an update for directors of listed firms on reporting on going-concern and liquidity risk (www.snipurl.com/a0vfj); and the results of a study of companies'...
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