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Comment deadline for FReM Exposure Drafts (13)01 and (13)02

When 13 Sep 2013
from to
Timezone UTC + 1
Where London
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The Government Financial Reporting team at HM Treasury has published two Exposure Drafts (ED) proposing amendments to the government Financial Reporting Manual (FReM) to ensure that the FReM reflects the latest developments in government financial reporting.

Government Financial Reporting Manual (FReM) Exposure Draft (13)01 proposes amendments to the FReM to reflect the application of IFRS 13 ‘Fair Value Measurement’ in the public sector.

Government Financial Reporting Manual (FReM) Exposure Draft (13)02 proposes amendments to the FReM to reflect the application of IFRS 10 ‘Consolidated Financial statements’, IFRS 11 ‘Joint Arrangements’ and IFRS 12 ‘Disclosure of interests in other entities’, issued by the International Accounting Standards Board (IASB) in 2011.  The ED also proposes to reflect amendments made to IAS 27 ‘Separate Financial Statements’ and IAS 28 ‘Investments in Associates and Joint Ventures’ in 2011 and the amendments to those standards in relation to transition guidance in June 2012 and Investment Entities in October 2012. 

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