FRC research on preparers’ experience of accounting standard FRS 101 Reduced Disclosure Framework

Published: 25 July 2024

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The Financial Reporting Council would like to hear preparers’ views on its accounting standard FRS 101 Reduced Disclosure Framework. The aim of this research is to gather feedback from groups of companies that include entities eligible to apply FRS 101 in preparing their financial statements (whether or not they choose to do so).

Interested parties who hold a suitable role at an FRS 101-eligible preparer can participate by completing the FRS 101 research survey.

The FRC has commissioned Thinks Insight & Strategy, an independent research agency, to carry out the research via an online survey (which may be completed via a telephone call, if participants prefer).

The FRC will receive a list of companies that take part in the survey but will not be able to link particular answers to particular participants; preparers’ responses will be anonymised and remain confidential to Thinks Insight & Strategy. If preparers would like to be available for a further discussion with the FRC about their responses, they can opt out of this anonymisation to allow the FRC to see their responses.

Thinks Insight & Strategy will also be contacting relevant potential participants in a sample of companies in scope for this research.

Likewise, if you have any questions about this research, please contact Thinks Insight & Strategy at [email protected] or the FRC at [email protected].