Deloitte comment letter on FRED 65 — Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders

Published on: 13 Oct, 2016

We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 65 Draft amendments to FRS 101 Reduced Disclosure Framework – notification of shareholders.

In FRED 65 the FRC proposes 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. 

We agree with the draft amendments to FRS 101 

Further comments and a full response to all questions raised in the invitation to comment are contained within the full comment letter which can be downloaded below.

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