Brief

"On December 13, 2024, the Financial Reporting Council (FRC) issued an update regarding FRC issues draft amendments to FRS 101 ‘Reduced Disclosure Framework’. The draft amendments, set out in FRED 86, aim to ensure that entities applying the Standard will continue to benefit from cost-effective disclosure reductions. The proposals include exemptions and amendments related to new IFRS standards."

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Financial Reporting Council (FRC)

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