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FRC Responses to External Consultations 2014

November

FRC response to IAA on the proposed final draft of ISAP 3 (28 November 2014) (PDF)

FRC response to IOSCO proposed Statement on Non-GAAP Financial Measures (20 November 2014) (PDF)

FRC response to IESBA: Exposure Draft – Long association of personnel with an audit or assurance client (12 November 2014) (PDF)

FRC response to the European Commission’s consultation on the impact of IFRS in the European Unio (6 November 2014) (PDF)

October

FRC response to NAO consultation on the draft Code of Audit Practice (27 October 2014)

FRC responds to IASB Discussion Paper ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging (13 October 2014) (PDF)

September

FRC response to IESBA: Exposure Draft – Proposed changes to certain non-assurance services provision (29 September 2014) (PDF)

FRC response to FCA consultaton - Retirement reforms and the Guidance Guarantee (18 September 2014) (PDF)

FRC response to IAASB ED Addressing Disclosures in the Audit of Financial Statements (17 September 2014) (PDF)

August

FRC response to CMA on Statutory audit services investigation: formal consultation on draft Order (14 August 2014) (PDF)

July

FRC response to IAASB's exposure draft ISA 720 (Revised) (April 2014) (PDF)

FRC responds to IASB Disclosure Initiative proposed amendments to IAS 1 (July 2014) (PDF)

May

FRC responds to IASB RFI Post-Implementation Review : IFRS 3 Business Combination (30 May 2014) (PDF)

FRC response to the Better workplace pensions - Further measures for savers consultation (14 May 2014) (PDF)

FRC Response to Consultation Paper ‘ESMA Guidelines on Alternative Performance (14 May 2014) (PDF)

FRC response to Global Management Accounting Principles (9 May 2014) (PDF)

FRC response to IFRS Interpretations Committee - IAS 1 (7 May 2014) (PDF)

March

FRC response to IAASB Consultation: Proposed Strategy for 2015-2019 and Proposed Work Program for 2015-2016 (28 March 2014) (PDF)

FRC response to the Consultation Paper: Banking Standards Review (25 March 2014) (PDF)

FRC letter to Chairman of IASB on results of leases outreach (21 March 2014) (PDF)

FRC response to Insolvency Service consultation (21 March 2014) (PDF)

FRC response to EBA Consultation: Draft guidelines on disclsoure of encumbered and unencumbered assets (20 March 2014) (PDF)

FRC response to International Actuarial Association on Exposure Draft of ISAP 3 (14 March 2014) (PDF)

February

FRC response to International Actuarial Association on Statement of Intent of ISAP 4 (27 February 2014) (PDF)

FRC response to Actuarial Association of Europe - Exposure Draft GCASP 1 – General Actuarial Practice (27 February 2014) (PDF)

FRC response to IASB Exposure Draft Annual Improvements to IFRSs 2012-14 Cycle (20 February 2017) (PDF)


FRC response to IFRS for SMEs consultation (17 February 2014) (PDF)

January

FRC responds to the Law Commission's consultation paper 'Fiduciary Duties of Investment Intermediaries (17 January 2014) (PDF)

FRC response to IASB's A Review of the Conceptual Framework for Financial Reporting (13 January 2014) (PDF)

FRC Letter to Competition Commission re: Statutory Audit Services Market Investigation - remedies addressed to FRC (PDF)

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