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ukGAAP Alert - ASB publishes proposals for a Financial Reporting Standard for Public Benefit Entities

March 2011

Cover of ukGAAP Alert March 2011

Background

On 18 March 2011 the UK Accounting Standards Board (ASB) issued Financial Reporting Exposure Draft 45 (‘the FRED’) which sets out proposals for a Financial Reporting Standard for Public Benefit Entities. The FRED was developed following considerable support from respondents to the suggestion which was set out in the ASB’s August 2009 Consultation.

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