FRED 80 Draft amendments to FRS 100 Application of Financial Reporting Requirements Application Guidance: The Interpretation of Equivalence

Published: 20 May 2022

Response deadline: 26 August 2022

Consultation document
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Title FRED 80 Draft amendments to FRS 100 Application of Financial Reporting Requirements Application Guid
Format pdf, 330.7 KB

FRED 80 proposes to update the Application Guidance to FRS 100 to reflect changes to company law and decisions on equivalence further to the UK’s exit from the European Union.

Comments on FRED 80 are requested by 26 August 2022.

Responses received
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Title 01 ICAEW Response to FRED 80
Format pdf, 357.4 KB
Title 02 EY Response to FRED 80
Format pdf, 177.9 KB
Title 03 Deloitte Response to FRED 80
Format pdf, 459.5 KB
Title 04 PwC Response to FRED 80
Format pdf, 115.9 KB
Title 05 RSM UK Response to FRED 80
Format pdf, 421.1 KB
Title 06 Chartered Accountants Ireland Response to FRED 80
Format pdf, 452.4 KB
Title 07 KPMG Response to FRED 80
Format pdf, 151.2 KB
Title 08 BDO Response to FRED 80
Format pdf, 79.8 KB
Title 09 ICAS Response to FRED 80
Format pdf, 325.6 KB

Consultation status: closed