Legal News

FRC’s FRED 80 seeks views on proposed update to FRS 100 application guidance

Published on: 23 May 2022
Published by LNB News

LNB News 23/05/2022

Document Information

Issue Date: 23 May 2022

Published Date: 23 May 2022

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Financial Reporting Council (FRC) has published Financial Reporting Exposure Draft (FRED) 80, which proposes to update the application guidance to FRS (Financial Reporting Standard) 100 in order to reflect changes to company law and decisions on equivalence further to the UK’s exit from the EU. The FRC requests comment on the changes by 26 August 2022.

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