Transcription of Meeting the fair, balanced and understandable …
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Meeting the fair, balanced and understandable …
Meeting the fair , balanced and understandable challenge Make your corporate reporting count September 2013. Is your annual report and accounts fair , balanced and understandable ? Do you know what that would look like? If not, then action is required in order to meet tougher corporate governance requirements. Directors of premium listed companies which are subject to the UK. Corporate Governance Code1 take note: new fair , balanced and Insider challenge understandable ' (FBU) requirements are in force. Listed company Whilst an outsider can form a view on whether the ARA is directors will have to state in their annual report and accounts understandable , only the board, management and auditor can (ARA) that they consider their ARA to be FBU, and that the ARA judge fairness and balance.
Meeting the fair, balanced and understandable challenge Make your corporate reporting count 2 FBU insights Given the challenge facing companies, we reviewed the most recent ARAs of a few listed companies across a range of sectors,
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