This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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. 


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.