FRC consults on amendments to its application guidance

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23 May 2022

The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 80 'Draft amendments to FRS 100 Application of Financial Reporting Requirements Application Guidance: The Interpretation of Equivalence'.

The Draft amendments propose updates to the Application Guidance to FRS 100 to reflect changes to company law and decisions on equivalence further to the UK’s exit from the European Union.

Comments on FRED 80 are requested by 26 August 2022.

A press release with links to the amendments is available on the FRC website.

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