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Deloitte's response to the proposed Amendment to FRED 48

Published on: 03 Dec 2012

This comment letter from Deloitte (United Kingdom) is in response to the Financial Reporting Council's (FRCs) exposure draft 'Amendments to Financial Reporting Exposure Draft 48' relating to multi-employer defined benefit pension plans and grantors of service concession arrangements.

The comment letter addresses the following questions:

  • Do you agree with the proposed additions to Section 28 'Employee Benefits'?  If not, why not? 
  • Do you agree with the proposed amendments to Section 34 'Specialised activities' setting out the accounting requirements for grantors of service concession arrangements?  If not, why not?

Deloitte (United Kingdom) agrees with the FRC's proposals.   

Download the full comment letter below. 

Download

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