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Our response to FRED 51 - Draft amendments to FRS 102, Hedge Accounting

Industry response,
Contact:
andrea jeffries,
Last updated:
14 February 2014

Introduction The Building Societies Association represents mutual lenders and deposit takers in the UK including all 45 UK building societies. Building societies have total assets of nearly £330 billion and, together with their subsidiaries, hold residential mortgages o...

Our response to the FRC's invitation to comment on the future development of FRS 102

Industry response,
Contact:
andrea jeffries,
Last updated:
28 October 2016

Building societies are grateful to the Financial Reporting Council for allowing them to stay with an accounting framework that is based on a single simplified standard.  They acknowledge that this new accounting framework is helping to bring consistency in accounting treatment...