In December of last year, the FRC released
FRED 82 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs. This Financial Reporting Exposure Draft (FRED) forms part of the periodic review of the standards which happens approximately every five years. The FRED is now open to consultation and comments are requested by the FRC by 30 April 2023.
The FRC will be coming to Dublin on the 29th March 2023 to inform the profession on the proposed changes.
For details and to book please click
here.