Consultation outcome

FReM Exposure Draft: IFRS 15 Revenue from contracts with customers

• From: HM Treasury
• Published: 9 August 2016
• Last updated: 19 July 2018 — See all updates

This was published under the 2016 to 2019 May Conservative government

This consultation has concluded

Detail of outcome

This consultation has now concluded. Responses may be found here.

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Original consultation

Summary

Public consultation on HM Treasury proposals for the application of IFRS 15 Revenue from contracts with customers in the Financial Reporting Manual (FReM).

This consultation ran from
5pm on 9 August 2016 to 11:45pm on 30 September 2016

Consultation description

Public consultation on HM Treasury proposals for the application of IFRS 15 Revenue from contracts with customers 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

Documents

FReM Exposure Draft: IFRS 15 Revenue from contracts with customers

PDF, 319 KB, 25 pages

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Published 9 August 2016
Last updated 19 July 2018 + show all updates

1. 19 July 2018

   Updated with consultation outcome.

2. 9 August 2016

   First published.