{"id":35133,"date":"2013-11-18T09:45:00","date_gmt":"2013-11-18T09:45:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=bd2bd7f2ebd0238472694dc3df812097"},"modified":"2013-11-18T09:45:00","modified_gmt":"2013-11-18T09:45:00","slug":"frc-hedge-accounting-proposals-would-move-frs-102-further-away-from-the-ifrs-for-smes","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=35133","title":{"rendered":"FRC hedge accounting proposals would move FRS 102 further away from the IFRS for SMEs"},"content":{"rendered":"<p>The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 51: \u2018Draft amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland: Hedge Accounting\u2019. The amendments would widen the eligibility criteria for hedge accounting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 51: \u2018Draft amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland: Hedge Accounting\u2019. The amendments would wide&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35133"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35133"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35133\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}