Annual review of FRS 101
16 December 2019
Today the FRC has issued FRED 73 Draft amendments to FRS 101 – 2019/20 cycle. This arises from the annual review of FRS 101 Reduced Disclosure Framework and proposes two minor amendments to improve the consistency of the disclosure exemptions in relation to the statement of cash flows and related disclosures. Comments should be provided by 16 March 2020.