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UK GAAP

Amendments and Impact Assessments

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FRC Amendments to FRS 100 Application of Financial Reporting Requirements – The Interpretation of Equivalence FRC Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2022/23 cycle FRC Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2021/22 cycle FRC Amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle FRC Amendments to FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework (International tax reform – Pillar Two model rules) FRC Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime – COVID-19-related rent concessions beyond 30 June 2021 FRC Impact Assessment and Feedback Statement: Amendments to FRS 100 Application of Financial Reporting Requirements – The Interpretation of Equivalence FRC Feedback Statement and Impact Assessment: Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2022/23 cycle FRC Impact Assessment and Feedback Statement: Amendments to Basis for Conclusions FRS 101 Reduced Disclosure Framework – 2021/22 cycle FRC Impact Assessment and Feedback Statement: Amendments to FRS 101 Reduced Disclosure Framework – 2020/21 cycle FRC Feedback Statement and Impact Assessment: Amendments to FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland and FRS 101 Reduced Disclosure Framework (International Tax Reform – Pillar Two Model Rules) FRC Impact Assessment and Feedback Statement: Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime – COVID-19-related rent concessions beyond 30 June 2021