To mark the ongoing periodic review of FRS 102, and other UK and Irish Accounting Standards, we have prepared a survey to allow members to share their views on the changes proposed in FRED 82 by the Financial Reporting Council (FRC).
FRED 82 proposes a number of changes to FRS 102 and other standards, including FRS 105. These changes are part of the second comprehensive review of the accounting standards. The proposed changes are open for public comment with the FRC until 30 April 2023, with a proposed effective date for the amendments of accounting periods beginning on or after 1 January 2025.
This survey will remain open until 7 April 2023.
Members who would like to know more about FRED 82 are encouraged to join us in Chartered Accountants House on 29 March for some free, in-person events with the FRC.