What are reduced disclosures and how do I qualify?
What are reduced disclosures and how do I qualify?
Both FRS 101 and FRS 102 offer opportunities to certain entities to reduce the extent of the disclosures they provide in certain areas.
Both FRS 101 and FRS 102 offer opportunities to certain entities.
Both FRS 101 and FRS 102 offer opportunities to certain entities to reduce the extent of the disclosures they provide in certain areas. The reliefs are designed for use in the single entity financial statements of:
- Subsidiaries of Groups preparing publicly available consolidated financial statements
- Parent companies of Groups preparing publicly available consolidated financial statements.
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Tom McEvoy
Partner,
KPMG in Ireland,
Dublin
Tom has over 20 years experience in providing statutory audit and assurance services.
Emer McGrath
Head of Markets: Corporates, Government & Enterprise,
KPMG in Ireland,
Dublin
Emer has extensive experience advising both domestic and multinational clients.
Ian Nelson
Head of Regulatory, Head of Banking & Capital Markets,
KPMG in Ireland,
Dublin
Ian works in Financial Services & provides regulatory, risk management and audit services.
Colm O'Se
Partner,
KPMG in Ireland,
Dublin
Colm has over 18 years providing audit and advisory services to a wide range of clients.
