Essential UK Corporate News week ending September 27 2019
On September 25, 2019 the Financial Reporting Council’s Financial Reporting Lab (FRC Lab) published a report on disclosures by companies on the sources and uses of cash (Report).
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UK pensions: Moral hazard and clearance
This briefing sets out the purpose of the “moral hazard” or “anti-avoidance” framework of powers of the UK Pensions Regulator (the Regulator) under the Pensions Act 2004 (the 2004 Act).
Australia - To BEEC or not to BEEC
Earlier this year, The Department of the Environment and Energy engaged The Centre for International Economics (CIE) to undertake an independent review of the Commercial Building Disclosure (CBD) Program and its enabling legislation - the Building Energy Efficiency Disclosure (BEED) Act 2010 (Cth) (BEED Act).
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