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

Document

UK GAAP - April 2021