HFMA response / Response to the FRC’s consultation on FRED 82: draft amendments to FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs

The consultation included proposals in relation to non-exchange transactions that will impact on charities which the HFMA supports.
It is unlikely that NHS charities will enter into leases but the impact of the proposals of those that do cannot be underestimated.