FRS 103 - Revision history

imported>Doug Williamson: Add link to IAS Plus

2022-03-03T16:02:25Z

Add link to IAS Plus

← Older revision		Revision as of 16:02, 3 March 2022
Line 15:		Line 15:
	* [[FRS 104]]		* [[FRS 104]]
	* [[FRS 105]]		* [[FRS 105]]


			== External Link ==
			*[https://www.iasplus.com/en-gb/standards/uk-gaap/frs103 FRS103 - UK Accounting Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2021-09-23T09:58:08Z

Add link.

← Older revision		Revision as of 09:58, 23 September 2021
Line 14:		Line 14:
	* [[FRS 102]]		* [[FRS 102]]
	* [[FRS 104]]		* [[FRS 104]]
			* [[FRS 105]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Remove implementation date as now 3 years past.

2017-12-10T16:39:52Z

Remove implementation date as now 3 years past.

← Older revision		Revision as of 16:39, 10 December 2017
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	Financial Reporting Standard 103, 'Insurance Contracts', which deals with the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance.		Financial Reporting Standard 103, 'Insurance Contracts', which deals with the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance.

	~~FRS 103 applies to reporting periods starting on or after 1 January 2015.~~

imported>Doug Williamson: Added 'with' to first sentence for clarity

2015-07-29T08:54:37Z

Added 'with' to first sentence for clarity

← Older revision		Revision as of 08:54, 29 July 2015
Line 1:		Line 1:
	''UK and Irish accounting.''		''UK and Irish accounting.''

	Financial Reporting Standard 103, 'Insurance Contracts', which deals the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance.		Financial Reporting Standard 103, 'Insurance Contracts', which deals with the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance.

	FRS 103 applies to reporting periods starting on or after 1 January 2015.		FRS 103 applies to reporting periods starting on or after 1 January 2015.

imported>Doug Williamson: Link with FRS 104 page.

2015-07-26T14:53:43Z

Link with FRS 104 page.

← Older revision		Revision as of 14:53, 26 July 2015
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	* [[FRS 101]]		* [[FRS 101]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[FRS 104]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Standardise page presentation, and add reference in header to Irish accounting.

2015-01-18T09:02:06Z

Standardise page presentation, and add reference in header to Irish accounting.

← Older revision		Revision as of 09:02, 18 January 2015
Line 1:		Line 1:
	''UK accounting.''		''UK and Irish accounting.''

	Financial Reporting Standard 103 Insurance Contracts ~~concerns~~ the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance.		Financial Reporting Standard 103, 'Insurance Contracts', which deals the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland whose activities include issuing insurance.

	~~This~~ applies to reporting periods starting on or after 1 January 2015.		FRS 103 applies to reporting periods starting on or after 1 January 2015.


	~~This standard~~ is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding ~~insurance~~ contracts that the entity issues and ~~reinsurance~~ contracts that the entity ~~hold~~.		FRS 103 is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding both:
			#Insurance contracts that the entity issues, and
			#Reinsurance contracts that the entity holds.

imported>Doug Williamson: Added more space

2015-01-17T15:04:05Z

Added more space

← Older revision		Revision as of 15:04, 17 January 2015
Line 4:		Line 4:

	This applies to reporting periods starting on or after 1 January 2015.		This applies to reporting periods starting on or after 1 January 2015.


	This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.		This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.

imported>Doug Williamson: Added reporting period

2015-01-17T15:02:02Z

Added reporting period

← Older revision		Revision as of 15:02, 17 January 2015
Line 2:		Line 2:

	Financial Reporting Standard 103 Insurance Contracts concerns the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance.		Financial Reporting Standard 103 Insurance Contracts concerns the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance.

			This applies to reporting periods starting on or after 1 January 2015.

	This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.		This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.

imported>Doug Williamson: NEW ENTRY - Creating new FRS. Source: https://www.frc.org.uk/Our-Work/Codes-Standards/Accounting-and-Reporting-Policy/Accounting-Standards-and-Statements-issued-by-the/Standards-in-Issue.aspx and http://www.icaew.com/en/library/subject-gateways/acco

2015-01-17T15:00:24Z

NEW ENTRY - Creating new FRS. Source: https://www.frc.org.uk/Our-Work/Codes-Standards/Accounting-and-Reporting-Policy/Accounting-Standards-and-Statements-issued-by-the/Standards-in-Issue.aspx and http://www.icaew.com/en/library/subject-gateways/acco

New page

''UK accounting.''

Financial Reporting Standard 103 Insurance Contracts concerns the consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance.

This standard is relevant to entities applying FRS 102 (whether or not they are ‘insurance companies’) regarding insurance contracts that the entity issues and reinsurance contracts that the entity hold.

==See also==
* [[FRS 100]]
* [[FRS 101]]
* [[FRS 102]]

[[Category:Accounting,_tax_and_regulation]]