Deloitte comment letter on the FRC Exposure Draft on Going Concern for non-Code companies

Published on: 18 Dec, 2015

We have published our comment letter on the Financial Reporting Council Exposure Draft: Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks. We generally support the draft guidance, although we believe that small and micro-companies should be more clearly excluded from its scope.

Our full comments on the questions raised in the Exposure Draft are contained within the full comment letter which can be downloaded below.


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