Comment deadline on FRED 78 'Draft amendments to FRS 102 and FRS 105 - COVID-19-related rent concessions beyond 30 June 2021'
The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 78 'Draft 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 - COVID-19-related rent concessions beyond 30 June 2021'.
The FRC is requesting comments on FRED 78 by 11 May 2021.