FRED 75 Draft amendments to FRS 104 – Going concern
Published: 23 July 2020
Response deadline: 1 September 2020
| Title | FRED 75 Draft amendments to FRS 104 – Going concern |
|---|---|
| Format | pdf, 307.7 KB |
FRED 75 proposes to clarify the requirement to assess the going concern basis of accounting, and require the disclosure of any related material uncertainties when preparing interim financial statements in accordance with FRS 104.
The proposals are expected to apply to interim periods beginning on or after 1 January 2021, with early application permitted.
Comments should be provided by 1 September 2020.
The proposals are expected to apply to interim periods beginning on or after 1 January 2021, with early application permitted.
Comments should be provided by 1 September 2020.
| Title | 01 The AIC Response to FRED 75 |
|---|---|
| Format | pdf, 29.8 KB |
| Title | 02 KPMG Response to FRED 75 |
| Format | pdf, 60.3 KB |
| Title | 03 ICAEW Response to FRED 75 |
| Format | pdf, 203.5 KB |
| Title | 04 BDO LLP Response to FRED 75 |
| Format | pdf, 40.0 KB |
| Title | 05 Grant Thornton UK LLP Response to FRED 75 |
| Format | pdf, 33.3 KB |
| Title | 06 Deloitte Response to FRED 75 |
| Format | pdf, 70.0 KB |
| Title | 07 PWC Response to FRED 75 |
| Format | pdf, 1.1 MB |
| Title | 08 Ernst and Young LLP Response to FRED 75 |
| Format | pdf, 146.9 KB |