FRAB minutes and supporting documents for November 2023 meeting made available
14 Mar, 2024
The associated documents and minutes of the Financial Reporting Advisory Board’s (FRAB’s) meeting on 23 November 2023 have been made available on the HM Treasury website.
Key topics discussed during the November 2023 meeting included:
- An update on the 2022-23 reporting cycle.
- A National Audit Office (NAO) update to FRAB.
- A User Preparer Advisory Group update.
- An update on the thematic review of valuation of non-investment assets.
- An update from the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee.
- The treatment of local government pensions within health accounts.
- An update on the Financial Reporting Manual (FReM) 2023-24 and FReM 2024-25.
- A sustainability reporting update including the Task Force on Climate-related Financial Disclosure (TCFD) recommendations exposure draft.
- An update on the Performance Reporting thematic review.
- An update on FRAB strategy, action plan and risk register.
- An update on IFRS Interpretations Committee meetings since the last FRAB Board meeting.
The associated documents for the November 2023 meeting are available on the HM Treasury wesbite.
