Governance in brief — The longer term viability statement — a "how to" summary guide

Published on: 01 Oct, 2015

This publication from Deloitte discusses the requirements of the longer term viability statement (applicable for accounting periods commencing on or after 1 October 2014) introduced by the Financial Reporting Council (FRC) as part of its changes to the UK Corporate Governance Code in September 2014.  The publication also brings together what we are seeing as emerging in practice and is especially relevant for those with September 2015 year ends who will be producing one for the first time.


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