FRED 80 Draft amendments to FRS 100 Application Guidance  

The FRC has today issued FRED 80 Draft amendments to FRS 100 Application of Financial Reporting Requirements Application Guidance The Interpretation of Equivalence.

It proposes to update the Application Guidance to FRS 100 to reflect changes to company law and decisions on equivalence further to the UK’s exit from the European Union.
 
Comments on FRED 80 are requested by 26 August 2022.