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We comment on on FRED 76 'Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions'

  • Deloitte FRC letters Image

10 Sep 2020

We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 76 'Draft amendments to FRS 102 and FRS 105 – COVID-19-related rent concessions'.

We are broadly supportive of the proposed amendments although we have some minor comments and drafting suggestions.  We encourage the FRC to finalise these amendments as soon as possible so that businesses can take prompt advantage of the relief provided.

A full response to all questions raised in the invitation to comment are contained within the full comment letter.

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