This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

We comment on FRED 65 — Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders

  • Deloitte document (mid gray) Image

13 Oct 2016

We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 65 ‘Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders’.

In FRED 65 the FRC proposes amendments to FRS 101 to remove the requirement for a qualifying entity to notify its shareholders in writing that it intends to take advantage of the disclosure exemptions in FRS 101. 

We agree with the draft amendments to FRS 101 

Further comments and a full response to all questions raised in the invitation to comment are contained within the full comment letter.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.