Deloitte comment letter on FRED 63 — Draft amendments to FRS 101 'Reduced Disclosure Framework' - 2015/16 cycle

Published on: 30 Mar, 2016

We have published our comment letter on the Financial Reporting Council's (FRC's) Financial Reporting Exposure Draft (FRED) 63 Draft amendments to FRS 101 'Reduced Disclosure Framework' - 2015/16 cycle.

We support the amendments proposed in the FRED however we highlight the need for the FRC to clarify the current requirement to notify shareholders about their right to object to the use of FRS 101.

Our full comments on the questions raised in the Exposure Draft are contained within the full comment letter which can be downloaded below.

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