FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle
Published: 1 October 2025
Response deadline: 16 January 2026
| Title | FRED 88 FRS 101 Reduced Disclosure Framework – 2025/26 cycle |
|---|---|
| Format | pdf, 225.3 KB |
On this page
Overview
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.
Outcome
On 21 May 2026, the FRC issued 'Amendments to FRS 101 Reduced Disclosure Framework – 2025/26 cycle', which brought to a close the 2025/26 annual review of FRS 101 ’Reduced Disclosure Framework’.
No amendments were made to FRS 101 in respect of new IASB pronouncements 'Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7' and 'Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures'.
Drafting improvements were however made to better set out certain aspects of FRS 101, and for consistency with ‘Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime – Adapted formats’ (issued in February 2026).
| Name | Amendments to FRS 101 Reduced Disclosure Framework – 2025/26 cycle |
|---|---|
| Publication date | 21 May 2026 |
| Type | Amendment |
| Format | PDF, 202.1 KB |
| Name | Feedback Statement and Impact Assessment – Amendments to FRS 101 Reduced Disclosure Framework – 2025/26 cycle |
| Publication date | 21 May 2026 |
| Type | Feedback paper |
| Format | PDF, 249.1 KB. View HTML version |
Annex: Consultation responses
| Title | 01 PwC response to FRED 88 |
|---|---|
| Format | pdf, 113.1 KB |
| Title | 02 KPMG response to FRED 88 |
| Format | pdf, 145.8 KB |
| Title | 03 Deloitte response to FRED 88 |
| Format | pdf, 131.4 KB |
| Title | 04 EY response to FRED 88 |
| Format | pdf, 321.0 KB |
| Title | 05 ICAS response to FRED 88 |
| Format | pdf, 219.1 KB |
| Title | 06 CAI response to FRED 88 |
| Format | pdf, 97.2 KB |
| Title | 07 ICAEW response to FRED 88 |
| Format | pdf, 188.7 KB |
| Title | 08 Grant Thornton response to FRED 88 |
| Format | pdf, 161.2 KB |
| Title | 09 Forvis Mazars LLP response to FRED 88 |
| Format | pdf, 208.2 KB |
| Title | 10 Price Bailey response to FRED 88 |
| Format | pdf, 659.2 KB |
| Title | 11 Association of Practising Accountants response to FRED 88 |
| Format | pdf, 297.7 KB |