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KPMG International

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John K.
Kenya
1 review
2 helpful votes
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“An evolutionary step towards better business reporting”
July 17th, 2017

It is widely recognized that narrative reporting has an essential role to play in providing a broader perspective on business performance alongside the financial statements. The new requirement to present a business review and the HKICPAs related guidance are the latest in a series of regulatory initiatives aimed at improving the relevance of narrative reports for shareholders and other stakeholders

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