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Developing your strategic report

26 October 2014

Developing your strategic report – read more

The recent FRC guidance is a catalyst for improvement

Narrative reporting is under increased regulatory focus. There is widespread recognition that it is essential to providing a broader perspective on business performance alongside the financial statements. The FRC’s guidance on the strategic report is the latest regulatory initiative aimed at improving the relevance of narrative reports for shareholders, following on from the strategic report regulations and the ‘fair, balanced, understandable’ requirements introduced in the governance code....

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