Impact Assessments and Feedback Statements
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The following impact assessments and feedback statements have been issued alongside the relevant standard or amendment to a standard. The documents are listed in chronological order of the date of publication.
2025
| Name | Feedback Statement and Impact Assessment – Amendments to FRS 101 Reduced Disclosure Framework – 2024/25 cycle |
|---|---|
| Publication date | 28 May 2025 |
| Type | Feedback paper |
| Format | PDF, 217.5 KB |
| Name | Impact Assessment – Amendments to FRS 102 and FRS 105 – UK company size thresholds |
| Publication date | 21 March 2025 |
| Type | Impact Assessment |
| Format | PDF, 205.6 KB |
2024
| Name | Impact Assessment – Amendments to FRS 102 and FRS 105 – Irish company size thresholds |
|---|---|
| Publication date | 30 August 2024 |
| Type | Impact Assessment |
| Format | PDF, 144.6 KB |
| Name | Feedback Statement and Impact Assessment – Amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle |
| Publication date | 9 August 2024 |
| Type | Feedback paper |
| Format | PDF, 272.9 KB |
| Name | Feedback Statement – Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024 |
| Publication date | 27 March 2024 |
| Type | Feedback paper |
| Format | PDF, 31.2 KB |
| Name | Impact Assessment – Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024 |
| Publication date | 27 March 2024 |
| Type | Impact Assessment |
| Format | PDF, 31.2 KB |
2023
| Name | Feedback Statement and Impact Assessment – Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework – International tax reform – Pillar Two model rules |
|---|---|
| Publication date | 11 July 2023 |
| Type | Feedback paper |
| Format | PDF, 289.6 KB |
| Name | Feedback Statement and Impact Assessment – Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2022/23 cycle |
| Publication date | 19 May 2023 |
| Type | Feedback paper |
| Format | PDF, 217.7 KB |
2022
| Name | Impact Assessment and Feedback Statement - Amendments to FRS 100 Application of Financial Reporting Requirements The Interpretation of Equivalence |
|---|---|
| Publication date | 18 November 2022 |
| Type | Feedback paper |
| Format | PDF, 161.7 KB |
| Name | Impact Assessment and Feedback Statement - Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework - 2021/22 cycle |
| Publication date | 19 May 2022 |
| Type | Feedback paper |
| Format | PDF, 144.3 KB |
2021
| Name | Impact Assessment and Feedback Statement - Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime - COVID-19-related rent concessions beyond 30 June 2021 |
|---|---|
| Publication date | 9 June 2021 |
| Type | Feedback paper |
| Format | PDF, 273.6 KB |
| Name | Impact Assessment and Feedback Statement – Amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle |
| Publication date | 21 May 2021 |
| Type | Feedback paper |
| Format | PDF, 270.4 KB |
2020
2019
| Name | Impact Assessment and Feedback Statement – Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Interest rate benchmark reform |
|---|---|
| Publication date | 16 December 2019 |
| Type | Feedback paper |
| Format | PDF, 333.4 KB |
| Name | Impact Assessment and Feedback Statement - Amendments to FRS 101 Reduced Disclosure Framework - 2018/19 cycle |
| Publication date | 9 July 2019 |
| Type | Feedback paper |
| Format | PDF, 275.4 KB |
| Name | Impact Assessment and Feedback Statement - Amendments to FRS 102 The Financial Reporting Standard applicable in the UK & Republic of Ireland - Multi-Employer defined benefit plans |
| Publication date | 24 May 2019 |
| Type | Feedback paper |
| Format | PDF, 265.7 KB |
2018
| Name | Feedback Statement - FRED 69 FRS 101 Reduced Disclosure Framework 2017/18 cycle |
|---|---|
| Publication date | 10 May 2018 |
| Type | Feedback paper |
| Format | PDF, 250.0 KB |