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On-going Projects

Current projects by the Accounting and Reporting Policy Team.
FRED 69: FRS 101 Reduced Disclosure Framework - 2017/18 cycle

The FRC issued FRED 69: FRS 101 Reduced Disclosure Framework - 2017/18 cycle on the 30 October 2017.

The comment period closes on 2 February 2018.

Implementation issues

The Accounting Council and its UK GAAP Technical Advisory Group will review any issues arising relating to the implementation of FRS 102, as they arise.  Decisions will be taken on a case-by-case basis about the best way to address issues such as editorial points, areas where FRS 102 is silent and areas where divergence in accounting practice seems to be emerging.