FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle

Published: 9 December 2020

Response deadline: 28 February 2021

Consultation document
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Title FRED 77 Draft amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle
Format pdf, 320.2 KB
FRED 77 proposes limited amendments to FRS 101 to provide certain disclosure exemptions in relation to IAS 16 Property, Plant and Equipment and other minor amendments as a consequence of changes to IAS 1 Presentation of Financial Statements .

Comments should be provided by 28 February 2021.

See attached Exposure Document.
Responses received
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Title 01 PwC Response to FRED 77
Format pdf, 140.9 KB
Title 02 KPMG response to FRED 77
Format pdf, 35.4 KB
Title 03 Deloitte response to FRED 77
Format pdf, 366.0 KB
Title 04 ICAEW response to FRED 77
Format pdf, 105.3 KB
Title 05 CPA Ireland response to FRED 77
Format pdf, 39.5 KB
Title 06 MHA MacIntyre Hudson response to FRED 77
Format pdf, 976.3 KB

Consultation status: closed