FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle

Published: 1 October 2025

Response deadline: 16 January 2026

Consultation document
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Title FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Format pdf, 225.3 KB

The FRC proposes no amendments to FRS 101 as a result of its latest annual review.

Comments on FRED 88 are requested by 16 January 2026.

Responses received
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Title 01 PwC response to FRED 88
Format pdf, 113.1 KB
Title 02 KPMG response to FRED 88
Format pdf, 145.8 KB

Consultation status: open