Amendments to FRS 103
FRC has issued amendments to FRS 103 to update it for changes in the regulatory framework for insurers
The Financial Reporting Council (FRC) has issued Amendments to FRS 103 – Solvency II. These limited amendments to FRS 103 Insurance Contracts update it for changes in the regulatory framework, following the introduction of Solvency II.
Growing older and wiser
The “right” time
Have you ever seen a top cut off age for a course? Have you ever seen “maximum age: XXX” in a prospectus? I certainly haven’t. I have seen entry ages on courses for which an applicant should be, say, over-18, but never under a particular age. It seems we impose these limits ourselves, but why? And more importantly,...
Imminent changes to the Market Abuse Regime
3 July 2016 will see the replacement of the current market abuse regime, which has been in place in Ireland since 2005, with a new regime.
The New Market Abuse Regime - update as of 25 May 2016
The new Market Abuse Regime consists of;
a Market Abuse Regulation (EU 596/2014 - ‘MAR’) and
a Market Abuse Directive on criminal sanctions for market abuse...