Corporate report

FRAB minutes and associated papers: 20 November 2025

Minutes taken from the Financial Reporting Advisory Board (FRAB) meetings, alongside the accompanying papers.

• From: HM Treasury
• Published: 21 January 2026

Documents

FRAB 157 November 2025 agenda

PDF, 120 KB, 2 pages

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FRAB 157 (01) FRAB 156th Meeting Minutes

PDF, 154 KB, 8 pages

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FRAB 157 (02) 2024-25 Reporting cycle update

PDF, 273 KB, 9 pages

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FRAB 157 (03) FReM 2025-26 update and FReM 2026-27 new release

PDF, 153 KB, 8 pages

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FRAB 157 (04) Local Authority Code matters

PDF, 293 KB, 10 pages

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FRAB 157 (07) Machinery of government (MoG) change technical working group findings

PDF, 155 KB, 8 pages

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FRAB 157 (08) NIAV Update

PDF, 149 KB, 8 pages

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FRAB 157 (09) FRAB membership update

PDF, 55.1 KB, 2 pages

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FRAB 157 (11) IFRS Interpretations Committee update

PDF, 82 KB, 3 pages

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FRAB 157 (15) IFRS 16 rationale and considerations

PDF, 152 KB, 8 pages

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Details

Minutes taken from the Financial Reporting Advisory Board (FRAB) meeting held on 19 June 2025, and associated documents.

Published 21 January 2026