FRS 13: Derivatives and other financial instruments: Disclosures
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 13 collated by ICAEW Library & Information Service.
The accounting standard FRS 13 aimed to improve disclosures provided in respect of all types of financial instruments. It was issued by the Accounting Standards Board in September 1998.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within financial instruments and disclosures are covered by Section 11, Section 12 and Section 34 of FRS 102 under new UK GAAP.
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Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Press notice issued by the Financial Reporting Council on 2 December 2004 announcing the release of FRS 25 and FRS 26.
Relevant Financial Reporting Review Panel findings
Financial Reporting Review Panel – Failure to apply FRS 13 ‘Derivatives and Other Financial Instruments: Disclosures’
Press release issued by the FRRP on 11 April 2001.
Findings of the Financial Reporting Review Panel in respect of the accounts of Artisan (UK) Plc for the year ended 31 March 2000
Press release issued by the FRRP on 23 February 2001.
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