FRS 101

FRED 53: Draft Amendments to FRS 101 Reduced Disclosure Framework (2013/14) sets out proposed amendments to FRS 101

FRED 53: Draft Amendments to FRS 101 Reduced Disclosure Framework (2013/14) sets out proposed amendments to FRS 101.

The proposed amendments include changes to IFRS 10, IAS 27, IAS36, IFRS 7 and IFRS 13.

FRS 101 and amendments apply for accounting periods beginning on or after 1 January 2015 with early application permitted.

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