<h1>Financial reporting quality review identifies non compliance in accounting policies and advises restatement and remedial governance action.</h1> The Financial Reporting Quality Review evaluates preparers' roles and finds significant deficiencies: erroneous accounting policy for foreign exchange forward contracts inconsistent with the Financial Instruments standard; an incorrect revenue accounting policy affecting related assets; and absence of impairment valuation evidence and Board or Audit Committee review for a non operational unit under the Impairment of Assets standard, prompting advice to consider preparing and publishing restated financial statements.