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Governance in brief — The vote to leave - key considerations for half year reporting

Published on: 28 Jun 2016

After several months of intense debate the British public has spoken and made clear that it sees the UK’s interests best served by leaving the European Union (EU). There is an immediate need to consider implications for your business and to activate contingency planning.  

For half-yearly reporting, almost upon us, there is a need to assess whether there are any market reporting and accounting matters to address – consider risk and uncertainty disclosures, financial risk disclosures, liquidity issues and asset impairment indicators.  Further, in the lead up to the 2016 annual reporting season, directors and audit committees will need to consider the broader implications across all aspects of their remit.

This Governance in brief explores the key reporting considerations for directors from the vote to leave.

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