UK GAAP update - April 2021
This series of publications sets out the current and forthcoming standards and amendments in issue by the Financial Reporting Council, effective now and beyond.
The publications include:
- Overviews of the new and amended standards in issue
- Summaries of the requirements of each new and amended standard
- Details of proposed changes to standards and forthcoming developments
- Links to the latest standards and amendments
What’s new for this month
- Draft amendments published, including a summary of the proposals:
- FRED 78: Draft amendments to FRS 102 and FRS 105: Covid19-related rent concessions beyond 30 June 2021