FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle
News types: Codes and Standards Announcements, Consultation Announcement, Policies and Responsibilities
Published: 5 December 2023
The FRC has today issued FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle.
After considering the 2023/24 annual review of FRS 101, the FRC proposes minor amendments to FRS 101 for consistency with IAS 1 Presentation of Financial Statements.
No other amendments are proposed to FRS 101.
Comments on FRED 85 are requested by 4 March 2024.
Read the draft amendments to FRS 101 Reduced Disclosure Framework.