Brief

"On March 2024, the Financial Reporting Council (FRC) issued an update regarding Amendments to FRS 101 Reduced Disclosure Framework. The amendments ensure that FRS 101 will continue to enable streamlined group reporting and deliver cost-effective disclosure reductions." The amendments relate to developments in IFRS Accounting Standards, including exemptions from new requirements of IFRS 18 'Presentation and Disclosure in Financial Statements'.

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Financial Reporting Council (FRC)

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