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FRED 65 Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders


In FRED 65 the FRC proposed 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. A similar consequential amendment was proposed for FRS 102.

Project Milestones

FRED 65 was issued by the FRC in July 2016.  Comments are requested by 14 October 2016.

Current status of the project

Amendments to FRS 101 and FRS 102 - Notification of shareholders was issued by the FRC in December 2016.  The amendments are applicable for accounting periods beginning on or after 1 January 2016.

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.