Corporate report

Financial Reporting Advisory Board minutes and associated papers: 29 June 2023

Minutes taken from the Financial Reporting Advisory Board (FRAB) meetings.

Documents

FRAB 151 (01) Financial Reporting Advisory Board 150th Meeting Minutes

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FRAB 150 June 2023 Agenda

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FRAB 150 (04) Local Authority Code matters

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FRAB 150 (05) IFRS 17 Insurance Contracts

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FRAB 150 (05) Annex A IFRS 17 application guidance MASTER

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FRAB 150 (05) Annex A IFRS 17 application guidance TRACKED CHANGES

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FRAB 150 (06) Thematic Review – valuation of non-investment assets

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FRAB 150 (07) IPSAS 47 and 48

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FRAB 150 (09) IASB update

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FRAB 150 (11) - Sustainability reporting update and TCFD-alignment

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FRAB 150 (12) Accounting for social benefits update

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FRAB 150 (16) FRAB Effectiveness review and Terms of reference update

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FRAB 150 (17) FRAB strategy, action plan and risk register

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FRAB 150 (19) Update on the timeliness and issues coming through from the 2022-23 reporting cycle

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FRAB 150 (20) WGA update

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FRAB 150 (21) IFRS Interpretations Committee - summary of announcements

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FRAB 150 (22) RAWG Update

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Details

Minutes taken from the Financial Reporting Advisory Board (FRAB) meeting held on 29 June 2023, and associated documents.

Published 11 September 2023