FRED 81 FRS 101 Reduced Disclosure Framework – 2022/23 cycle
Published: 5 December 2022
Response deadline: 28 February 2023
| Title | FRED 81 FRS 101 Reduced Disclosure Framework – 2022/23 cycle |
|---|---|
| Format | pdf, 290.8 KB |
On this page
Overview
The FRC proposes no amendments to FRS 101 as a result of its latest annual review.
Comments on FRED 81 are requested by 28 February 2023.
Outcome
On 19 May 2023, the FRC issued 'Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2022/23 cycle', which brings to a close the 2022/23 annual review of FRS 101 Reduced Disclosure Framework.
No amendments have been made to FRS 101 as a result of this review.
| Name | Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2022/23 cycle |
|---|---|
| Publication date | 19 May 2023 |
| Type | Amendment |
| Format | PDF, 282.8 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 |
Annex: Consultation responses
| Title | 02 ICAEW Response to FRED 81 |
|---|---|
| Format | pdf, 139.0 KB |
| Title | 04 KPMG Response to FRED 81 |
| Format | pdf, 131.1 KB |
| Title | 05 ICAS Response to FRED 81 |
| Format | pdf, 322.1 KB |
| Title | 06 CAI Response to FRED 81 |
| Format | pdf, 341.5 KB |
| Title | 01 PwC Response to FRED 81 |
| Format | pdf, 215.4 KB |
| Title | 03 EY Response to FRED 81 |
| Format | pdf, 527.8 KB |