FRS 101 Reduced Disclosure Framework

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 EU-adopted IFRS

Related impact assessments and feedback statements to the following publications.

Extant publications

May 2018

Amendments to Basis for Conclusions FRS 101 Reduced Disclosures Framework - 2017/18 cycle (PDF)

From 1 January 2019 (early application permitted)

March 2018

FRS 101 Reduced Disclosure Framework (March 2018) (PDF)

December 2017

Triennial review 2017 amendments (PDF)

Before 1 January 2019


July 2017

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 

December 2016

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)

July 2016

Amendments to FRS 101 Reduced Disclosure Framework (2015/16 cycle) (PDF)

September 2015

FRS 101 Reduced Disclosure Framework (Sep 2015) (PDF)

Earlier publications

July 2015

Amendments to FRS 101 Reduced Disclosure Framework (2014/15 cycle) (PDF)

August 2014

FRS 101 Reduced Disclosure Framework (Aug 2014) (PDF)

July 2014

Amendments to FRS 101 Reduced Disclosure Framework (2013/14 cycle) (PDF)

November 2012         

FRS 101 Reduced Disclosure Framework (Nov 2012) (PDF)

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