| Document: |
FRED 45: The Future of Financial Reporting in the UK and Republic of Ireland - Financial Reporting Standard for Public Benefit Entities |
| Issued: |
March 2011 |
| What's next? |
Comments by 31 July 2011 |
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| Document: |
FRED 43 and FRED 44: The Future of Financial Reporting in the UK and Republic of Ireland. FRED 43: Application of Financial Reporting Standards. FRED 44: Financial Reporting Standard for Medium-size entities. |
| Issued: |
October 2010 |
| What's next? |
See The Future of UK GAAP |
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| Document: |
FRED 37 'Intangible Assets' (IAS 38) and FRED 38 'Impairment of Assets' (IAS 36) |
| Issued: |
July 2005 |
| What's next? |
The ASB is postponing further action until it has decided on its strategy for convergence |
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| Document: |
FRED 36 'Business Combinations' (IFRS 3) and Amendments to FRS 2 'Accounting for Subsidiary Undertakings' (parts of IAS 27 'Consolidated and Separate Financial Statements') |
| Issued: |
July 2005 |
| What's next? |
The ASB is postponing further action until it has decided on its strategy for convergence |
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| Document: |
FRED 39 'Amendment to FRS 12 'Provisions, contingent liabilities and contingent assets' and Amendment to FRS 17 'Retirement Benefits' |
| Issued: |
July 2005 |
| What's next? |
The ASB is considering the comments received |
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| Document: |
Exposure Draft 'Accounting Standard-setting in a Changing Environment: The Role of the Accounting Standards Board' |
| Issued: |
March 2005 |
| What's next? |
See The Future of UK GAAP |
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| Document: |
FRED 32 'Disposal of Non-current Assets and Presentation of Discontinued Operations' |
| Issued: |
July 2003 |
| What's next? |
The ASB is postponing further action until it has decided on its strategy for convergence |
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| Document: |
FRED 22 Revision of FRS 3 'Reporting Financial Performance' |
| Issued: |
December 2000 |
| What's next? |
The ASB is postponing further action until it has decided on its strategy for convergence |
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| Document: |
Amendment to FRS 15 'Tangible Fixed Assets' and FRS 10 'Goodwill and Intangible Assets': Interest Methods of Depreciation (Exposure Draft) |
| Issued: |
June 2000 |
| What's next? |
The ASB is postponing further action until it has decided on its strategy for convergence |
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