FRED 76 Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions
Published: 23 July 2020
Response deadline: 1 September 2020
| Title | FRED 76 Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions |
|---|---|
| Format | pdf, 329.3 KB |
FRED 76 proposes explicit requirements for accounting for temporary rent concessions for operating leases occurring as a direct consequence of the COVID-19 pandemic, and within a limited timeframe.
The proposals are expected to apply to accounting periods beginning on or after 1 January 2020, with early application permitted.
Comments should be provided by 1 September 2020
The proposals are expected to apply to accounting periods beginning on or after 1 January 2020, with early application permitted.
Comments should be provided by 1 September 2020
| Title | 01 The AIC Response to FRED 76 |
|---|---|
| Format | pdf, 34.1 KB |
| Title | 02 TSH Professional Services response to FRED 76 |
| Format | pdf, 688.6 KB |
| Title | 03 ICAEW Response to FRED 76 |
| Format | pdf, 190.8 KB |
| Title | 05 KPMG Response to FRED 76 |
| Format | pdf, 70.5 KB |
| Title | 06 ICAS Response to FRED 76 |
| Format | pdf, 100.1 KB |
| Title | 08 CPA Ireland Response to FRED 76 |
| Format | pdf, 128.2 KB |
| Title | 07 Chartered Accountants Ireland Response to FRED 76 |
| Format | pdf, 132.1 KB |
| Title | 09 Grant Thornton UK Response to FRED 76 |
| Format | pdf, 52.9 KB |
| Title | 10 PWC Response to FRED 76 |
| Format | pdf, 158.5 KB |
| Title | 11 Deloitte Response to FRED 76 |
| Format | pdf, 138.5 KB |
| Title | 13 Ernst and Young LLP Response to FRED 76 |
| Format | pdf, 175.3 KB |
| Title | 04 BDO Response to FRED 76 |
| Format | pdf, 73.3 KB |
| Title | 12 RSM UK Tax and Accounting Limited Response to FRED 76 |
| Format | pdf, 97.4 KB |