Financial Reporting Brief

Read accounting and regulatory updates: Q3 2013

Significant comment by European supervisors on financial reporting. Proposed new standard issued by FRC on accounting for Insurance Contracts, with additional guidance for companies reporting on debt and cash flows. The Central Bank publish consultation papers on client assets and on corporate governance. This Brief comments on accounting and regulatory developments during the third quarter of 2013.

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Financial reporting standards

The third quarter of 2013 has seen much comment by European supervisors on financial reporting; FRS 103 on Insurance Contracts has issued in draft; the Central

Bank has published further consultation papers. For details on these issues and more, download the October 2013 edition of the financial reporting brief.

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