Entities applying FRS 101 can take exemptions from the following disclosure requirements of IFRSs:IFRSAreaDisclosure Exemption includes IAS 7* Cash flow statement Exemption for qualifying entities in respect of certain disclosures about supplier finance arrangements conditional on equivalent disclosures being ...
FRED 62 Draft amendments to FRS 102 – Fair value hierarchy disclosures Published in November 2015. Comments invited until 31 January 2016. 8 March 2016 Amendments to FRS 102 The Financial Reporting Standard in the UK and Republic of Ireland – Fair value hierarchy disclosures published These amend...