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Comment deadline for FRED 49 and implementation guidance

When 31 Oct 2013
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Where London
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The Financial Reporting Council (FRC) issued Financial Reporting Exposure Draft (FRED) 49: ‘Draft FRS 103 Insurance Contracts’ on 29 July 2013 proposing a new Financial Reporting Standard for Insurance Contracts.  It will allow entities to continue with their current practices for Insurance contracts whilst also allowing them the flexibility to take advantage of “improvement options” similar to those which are available to entities applying IFRS 4 in the UK and Republic of Ireland.  Comments on the Exposure Draft (ED) and the accompanying Implementation Guidance are due by 31 October 2013.

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