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What is Financial Accounting Regulation Insights about?

Here are the key points from the further research: (a) The most frequently raised topics in the FRC review included climate change disclosures, going concern assessments, alternative performance measures, and impairment reviews. (b) For 2021, the FRC expects more comprehensive climate change disclosures aligned with the TCFD recommendations. It also expects robust going concern assessments given economic uncertainties from COVID-19. Comprehensive impairment reviews are needed where asset values may have

Author

Ziyodullo Isroilov

Language

EN