Viability statements: an emerging issue in the UK

This Emerging issue report analyses the content of early viability statements issued in the annual reports of UK companies, prepared under the UK Corporate Governance Code 2014, effective for periods beginning on or after 1 October 2014.

SSP Group plc Monitor

SSP Group plc Annual Report 2015
CR Monitor Issue: 
Company covered: 
SSP Group plc
Period End: 
30 September, 2015
Report issued on 04 March 2016 covered the following practice issues:
Recognition of deferred tax asset treated as change of estimate.
Stress testing used to assess business viability.