FRED 66: Draft Amendments to FRS 101 Reduced Disclosure Framework 2016/17 cycle

Background

In December 2016, the Financial Reporting Council (FRC) issued Draft Amendments to FRS 101 Reduced Disclosure Framework 2016/17 cycle proposing limited amendments to FRS 101.  

In FRED 66 the FRC proposed limited amendments to FRS 101 in relation to IFRS 16 Leases.  

Current status of the project

The amendments to FRS 101 were issued by the FRC in July 2017 and are available from when an entity applying FRS 101 first applies IFRS 16.

 

Correction list for hyphenation

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