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This FRS sets out a reduced disclosure framework which addresses the financial reporting requirements and disclosure exemptions for the individual financial statements of subsidiaries and ultimate parents that otherwise apply the recognition, measurement and disclosure requirements of adopted IFRS. Related impact assessments and feedback statements to the following publications.
Amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle (PDF) These amendments are available for financial statements approved after 21 May 2021: the date that the amendments were finalised
Amendments to FRS 101 Reduced Disclosure Framework - 2019/20 cycle (PDF) These amendments are available for financial statements approved after 29 May 2020: the date that the amendments were finalised
Amendments to Basis for Conclusions FRS 101 Reduced Disclosures Framework - 2017/18 cycle (PDF)
Amendment to FRS 101 Reduced Disclosure Framework - Effective date of IFRS 17 (PDF)
Amendments to UK and Republic of Ireland accounting standards - UK exit from the European Union (PDF)
FRS 101 Reduced Disclosure Framework (March 2018) (PDF)
Triennial review 2017 amendments (PDF)
Amendments to FRS 101: Reduced Disclosure Framework - 2016/2017 Cycle (PDF) In Amendments to FRS 101 - 2016/17 cycle, paragraph A2.7E should be read as paragraph A2.7F
Amendments to FRS 101 Reduced Disclosure Framework and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Notification of shareholders (PDF)
Amendments to FRS 101 Reduced Disclosure Framework (2015/16 cycle) (PDF)
FRS 101 Reduced Disclosure Framework (Sep 2015) (PDF)
Amendments to FRS 101 Reduced Disclosure Framework (2014/15 cycle) (PDF)
FRS 101 Reduced Disclosure Framework (Aug 2014) (PDF)
Amendments to FRS 101 Reduced Disclosure Framework (2013/14 cycle) (PDF)
FRS 101 Reduced Disclosure Framework (Nov 2012) (PDF)