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Deloitte comment letter on FRED 68 — 'Draft amendments to FRS 102 - Payments by subsidiaries to their charitable parents that qualify for gift aid'

Published on: 17 Oct 2017

We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 68 Draft amendments to FRS 102 - Payments by subsidiaries to their charitable parents that qualify for gift aid.

Overall we agree with the draft amendments to FRS 102 as set out in FRED 68 except that early application should be permitted without the need to apply all of other triennial review amendments at the same time. 

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