FRC announces proposals to develop going concern guidance
In January 2013, the Financial Reporting Council (FRC) consulted on how to implement the recommendations on the assessment of going concern set out in Lord Sharman’s report ‘Going Concern and Liquidity Risks.’
On 6 June 2013, the FRC announced that the majority of respondents supported the principles behind the recommendations of the report. In support of the principles, the FRC will draw lessons from the responses to the consultation and develop its guidance…
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The decision of the US Court of Appeals has raised questions about how issuers should present their disclosures on conflict minerals under Exchange Act Rule 13p-1 and Form SD.
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Analysis from The Lawyer
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