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Guidance on Risk Management, Internal Control and Related Financial and Business Reporting, 2014

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Summary

This guidance revises, integrates and replaces the previous editions of the FRC's Internal Control: Guidance to Directors (formerly known as the Turnbull Guidance) and the Going Concern and Liquidity Risk: Guidance for Directors of UK Companies and reflects changes made to the UK Corporate Governance Code in 2014.

Source
Issuer

United Kingdom

Year

2014

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Instrument type

Guidance

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.55%
    • Low 0.06%
    • E focus: environment
    • S focus: diversity
    • G focus: audit, business reporting, financial reporting, internal control, risk management, accountability
    • Finance, Management, Professional services