FReM Exposure Draft: IFRS 9 Financial Instruments
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Public consultation on HM Treasury proposals for the application of IFRS 9 Financial Instruments in the Financial Reporting Manual (FReM)
PDF, 509KB, 30 pages
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Public consultation on HM Treasury proposals for the application of IFRS 9 Financial Instruments in the Financial Reporting Manual (FReM).
- The document contains HM Treasury proposals for implementing a new International Financial Reporting Standard for central government financial reporting
- Its publication forms part of due processes for such changes
- It is a technical document that gives an overview of the new standard and matters relating to its application in the public sector
- It invites comment from interested parties on the proposed approach
Published: 9 August 2016
From: HM Treasury