Draft amendments to FRS 100, application of financial reporting requirements and FRS 101 reduced disclosure framework

Comments from ACCA to the Financial Reporting Council
30 April 2015



ACCA has considered the proposals in the FRED and in particular, the summaries in paragraphs 5 – 7 and 14 – 15 in the Accounting Council’s Advice section. We believe that the proposals are acceptable, and we have no concerns to raise with the FRC.

We consequently agree with the proposed amendments (Question 1 in the FRED), and do not have any comments on the Consultation Stage Impact Assessment (Question 2).