The Accounting Standards Board has published a Financial Reporting Exposure Draft (FRED) in which it proposes changes to Financial Reporting Standard 2 ("Accounting for Subsidiary Undertakings"), FRS6 ("Acquisitions and Mergers") and FRS28 ("Corresponding Amounts"). The FRED will not amend the requirements of the existing FRSs. It will instead bring the legal references within them up to date, to reflect the Companies Act (2006) and the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008. Monday, 1 December 2008
UK: amending FRS2, FRS6 and FRS 28 - FRED published
The Accounting Standards Board has published a Financial Reporting Exposure Draft (FRED) in which it proposes changes to Financial Reporting Standard 2 ("Accounting for Subsidiary Undertakings"), FRS6 ("Acquisitions and Mergers") and FRS28 ("Corresponding Amounts"). The FRED will not amend the requirements of the existing FRSs. It will instead bring the legal references within them up to date, to reflect the Companies Act (2006) and the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008. 
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