The FRC issued FRED 63 Draft amendments to FRS 101 - 2015/16 cycle
on 11 December 2015.
This FRED arises as a result of the 2015/16 annual review of FRS 101. It proposes amendments to FRS 101 to provide certain disclosure exemptions in relation to IFRS 15 Revenue from Contracts with Customers
and clarifies a legal requirement relating to the order in which the notes to the financial statements are presented.
The comment period closed on 31 March 2016.
Finalised as Amendments to FRS 101 - 2015/16 cycle
(PDF) issued in July 2016.