The Financial Reporting Council (FRC) has recently published amendments to FRS 101, bringing to a close the 2025/26 annual review.

Read the subscriber note and links to supporting documents, which brings to a close the latest annual review of FRS 101, Reduced Disclosure Framework.

FRC also reissued FRS 102 Factsheet 9 Initial Application of Periodic Review 2024 amendments. The new version adds a footnote to clarify the expected application of paragraph 10.13 in periods before the Periodic Review 2024 amendments are applied. There is no subscriber note for this.