FRC issues revised Application Guidance to FRS 100

News types: Codes and Standards Announcements, Company Specific, Consultation Announcement, Corporate Reports, Feedback Statement, Guidance, Policies and Responsibilities, Publications

Published: 18 November 2022

The FRC has today issued Amendments to FRS 100 Application of Financial Reporting Requirements – The Interpretation of Equivalence , which revise the Application Guidance to FRS 100 to reflect changes to company law and decisions on equivalence following the UK’s exit from the European Union.

The revised guidance is based on current legal requirements and is effective immediately.

The FRC has also issued a revised edition of FRS 100 Application of Financial Reporting Requirements . This revised edition incorporates the revised Application Guidance and other amendments made since the previous edition was issued in 2018, as well as changes in Irish company law.

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