FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle

Published: 5 December 2023

Response deadline: 4 March 2024

Consultation document
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Title FRED 85 Draft amendments to FRS 101 Reduced Disclosure Framework – 2023/24 cycle
Format pdf, 306.8 KB

In relation to the 2023/24 annual review of FRS 101, the FRC proposes minor amendments for consistency with IAS 1 Presentation of Financial Statements.

No other amendments are proposed to FRS 101.

Comments on FRED 85 are requested by 4 March 2024.

Responses received
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Title 01 PwC Response to FRED 85
Format pdf, 102.3 KB
Title 02 Deloitte Response to FRED 85
Format pdf, 143.5 KB
Title 03 Chartered Accountants Ireland Response to FRED 85
Format pdf, 339.6 KB
Title 04 Ernst & Young LLP Response to FRED 85
Format pdf, 20.6 KB

Consultation status: open