Comment deadline for FRED 52

When 12 Feb, 2014
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Timezone UTC
Where London
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The UK Financial Reporting Council (FRC) has published an exposure draft of amendments to the Financial Reporting Standard for Smaller Entities (FRSSE) which aligns the FRSSE with new UK reporting regulations for micro-entities. Comments are invited by 12 February 2014.

Financial Reporting Exposure Draft (FRED) 52 (link to FRC website) proposes changes to the FRSSE to allow entities taking advantage of the exemptions available as a result of the introduction of The Small Companies (Micro-Entities’ Accounts) Regulations 2013 (SI 2013/3008) (link to Regulations) to also state compliance with the FRSSE.

Click here for our news story on FRED 52 and here for the related publication in our 'Need to know' series.

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