Niche companies' accounts under focus in 2011
Recognition of risk in the accounts of companies operating in niche markets is the focus of the FRRP next year
Recognition of risk in the accounts of companies operating in niche markets is the focus of the FRRP next year
LARGE COMPANIES operating in niche markets will be the focus of accounting’s financial reporting supervisor.
The Financial Reporting Review Panel (FRRP) will look at companies outside the FTSE 350 operating in niche markets. The panel believes these companies face more risks than the largest, most, diversified businesses.
Challenges are increasingly being made around businesses’ identification of principal risks and uncertainties, and whether their descriptions enable shareholders to appreciate the true threat to the company.
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