FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements
Published: 28 September 2023
Response deadline: 31 December 2023
| Title | FRED 84 Draft amendments to FRS 102 – Supplier finance arrangements |
|---|---|
| Format | pdf, 388.8 KB |
FRED 84 proposes to introduce new disclosure requirements to provide users of financial statements with additional information about an entity’s use of supplier finance arrangements and the effect of such arrangements on the entity’s financial position and cash flows. The proposals are based on amendments issued by the IASB in May 2023.
Comments on FRED 84 are requested by 31 December 2023. The FRC expects to finalise the proposed amendments in the first half of 2024, alongside the amendments arising from the current periodic review of FRS 102 and other FRSs.
| Title | 01 RSM UK TAL Response to FRED 84 |
|---|---|
| Format | pdf, 110.8 KB |