FRC FRS 101 Reduced Disclosure Framework: Disclosure exemptions from EU-adopted IFRS for qualifying entities (September 2015)

FRS 101 Reduced Disclosure Framework: Disclosure exemptions from EU-adopted IFRS for qualifying entities is an official document issued by the Financial Reporting Council (FRC).

The FRC is responsible for promoting high quality corporate governance and reporting to foster investment. They set the UK Corporate Governance and Stewardship Codes as well as UK standards for accounting, auditing and actuarial work.