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FRS 13: Derivatives and other financial instruments: Disclosures

Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 13 collated by ICAEW Library & Information Service.

The accounting standard FRS 13 aimed to improve disclosures provided in respect of all types of financial instruments. It was issued by the Accounting Standards Board in September 1998.

This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within financial instruments and disclosures are covered by Section 11, Section 12 and Section 34 of FRS 102 under new UK GAAP.

How can I get a copy of this standard?

Consolidated standard

There is no free consolidated version of FRS 13 available online.

However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620, or by email at library@icaew.com for more information.

Unconsolidated standard and amendments as first issued

FRS 13 Derivatives and other Financial Instruments: Disclosures 
This is the full text of the original standard as issued by the Accounting Standards Board in September 1998.

FRS 13 was withdrawn for most entities following the implementation of disclosure requirements within FRS 25: Financial Instruments: Disclosure and Presentation and FRS 26: Financial Instruments: Recognition and Measure. It was replaced with FRS 29: Financial instruments: Disclosures.

ICAEW guidance and support

Corporate 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.

FRC news

Press notice issued by the Financial Reporting Council on 2 December 2004 announcing the release of FRS 25 and FRS 26.

Relevant Financial Reporting Review Panel findings

Financial Reporting Review Panel – Failure to apply FRS 13 ‘Derivatives and Other Financial Instruments: Disclosures’ 
Press release issued by the FRRP on 11 April 2001.

Findings of the Financial Reporting Review Panel in respect of the accounts of Artisan (UK) Plc for the year ended 31 March 2000 
Press release issued by the FRRP on 23 February 2001.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

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