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Governance in brief: Going concern - Sharman implementation delayed

Published on: 25 Jun 2013

This publication from Deloitte (UK) discusses the next steps that the United Kingdom Financial Reporting Council (FRC) are taking to develop revised proposals on going concern following their consultation in January 2013 on how best to implement the recommendations of the Sharman Panel.  The publication also provides guidance on going concern in light of the announcement that any revised proposals are likely to be delayed until 2014.


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