| Feedback to the following exposure drafts and consultation documents has been considered in the development of FRS 103. |
| More detailed information on the early development of the new UK and Republic of Ireland accounting standards can be found on the FRC website. |
Exposure draft |
Date of issue |
Finalised as |
Date of issue |
|
Staff discussion paper |
Insurance Accounting – Mind the UK GAAP |
Apr 2012 |
FRS 103 Insurance Contracts |
Mar 2014 |
FRED 49 |
Draft FRS 103 Insurance Contracts |
Jul 2013 |
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FRED 64 |
Draft amendments to FRS 103 Insurance Contracts – Solvency II |
Dec 2015 |
Amendments to FRS 103 Insurance Contracts – Solvency II |
May 2016 |
Request for information |
Request for comments on the implementation of FRS 102 in order to inform the future development of FRS 102 |
Mar 2016 |
Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications |
Dec 2017 |
FRED 67 |
Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications |
Mar 2017 |
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