Brought to you by the Corporate Finance Faculty, ICAEW’s technical release TECH 04/20CFF Guidance for preparers of prospective financial information is a preparation framework for financial forecasts or projections, including forecasts prepared for public and private market finance-raising.
This Technical Release is issued in the context of the Prospectus Directive (Directive 2003/71/EC) and provides practical help for applying the preparation and presentation requirements of the Prospectus Directive Regulation.
TECH 14/14CFF addresses a regulatory requirement of companies seeking to list on a UK market. The guidance is aimed at directors and reporting accountants. TECH 14/14CFF should be implemented for listing processes beginning on or after 1 December 2014.