The accounting standard FRS 3 requires entities to highlight specified components of financial performance in their reporting. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Financial Reporting Standard 3: Reporting Financial Performance
This is the full text of the standard as issued by the Accounting Standards Board in October 1992. It does not include the amendments made in June 1993, June 1999 and July 2007. The amendments made by FRS 22 and FRS 25 are also not included.
A consolidated version of the standard which includes these amendments is available from the Library. Please contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at firstname.lastname@example.org for more information.
Amendment to Financial Reporting Standard 3: Reporting Financial Performance
Amendment issued by the ASB in July 2007.
Amendment to FRS 3 Reporting Financial Performance: Insurance Companies – June 1999
Amendment issued by the ASB in June 1999.
In the annual accounting standards volume Accounting Standards 1995/96, FRS 3 was reprinted, as ‘amended 1993’, to include a new paragraph (31A) on insurance business.
FRS 3 has also been amended by FRS 22: Earnings Per Share and FRS 25: Financial Instruments: Disclosure and Presentation.
Reporting Financial Performance
Summary published by the Financial Reporting Council.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
ASB publishes Amendment to FRS 3 ‘Reporting Financial Performance’
Press notice published on 6 July 2007 by the ASB.
Insurance companies: ASB issues amendment to FRS 3 ‘Reporting Financial Performance’
Press notice published on 17 June 1999 by the ASB.
Findings of the Financial Reporting Review Panel in respect of the accounts of Princedale Group Plc for the period ended 30 April 2000
Press release issued by the FRRP on 28 August 2001.
Findings of the Financial Reporting Review Panel in Respect of the Accounts of Ensor Holdings Plc for the Year Ended 31 March 1999
Press release issued by the FRRP on 11 July 2000.
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Topics within reporting financial performance are covered by Section 5, Section 6 and Section 10 of FRS 102.
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