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FRS 29: Financial instruments: Disclosures

Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 29 collated by ICAEW Library & Information Service.

The accounting standard FRS 29 set out the requirements for disclosure. It was issued by the Accounting Standards Board (ASB) in December 2005 and subsequently amended in August, October and December 2008, May 2009, November 2010 and July 2011. FRS 29 replaced the disclosure requirements of FRS 25: Financial Instruments: Disclosure and Presentation and implemented IFRS 7: Financial Instruments: Disclosures.

This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics relating to financial instruments 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 29 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, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com for more information.

Unconsolidated standard and amendments as first issued

We can provide print and electronic copies of the original standard or a consolidated version with amendments, subject to licenses.

There is no free, online version of the standard available. However, logged-in ICAEW members and ACA students may view FRS 29 as first published by the ASB in December 2005.

Amendments To FRS 29 (IFRS 7) Financial Instruments: Disclosures Disclosures – Transfers Of Financial Assets 
Amendment issued by the ASB in July 2011.

Improvements to Financial Reporting Standards 2010 
Amendment issued by the ASB in November 2010.

Amendments to FRS 29 – Improving Disclosures about Financial Instruments 
Amendment issued by the ASB in May 2009.

Improvements to Financial Reporting Standards 
Amendment issued by the ASB in December 2008.

Amendments to FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement and FRS 29 (IFRS 7) Financial Instruments: Disclosures – Reclassification of Financial Assets 
Amendment issued by the ASB in October 2008.

Amendment to FRS25 (IAS 32): Financial Instruments: Presentation – Puttable Financial Instruments and Obligations Arising on Liquidation 
Amendment announced in a press release on 14 August 2008. Note that the amendment does make changes to FRS 29 although the press release does not mention the fact. A print copy of this amendment is held in the Library collection.

Summaries

FRS 29 (IFRS 7) ‘Financial Instruments: Disclosures’ 
Summary published by the Financial Reporting Council.

ICAEW guidance and support

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.

FRC news

ASB issues Amendments to FRS 29 (IFRS 7) 'Disclosures – Transfers of Financial Assets' 
Press notice issued by the ASB on 7 July 2011.

ASB issues Improvements to Financial Reporting Standards 2010 
Press notice issued by the ASB on 12 November 2010.

ASB to issue clarification amendments to FRS 26 and FRS 29 
Press notice issued by the ASB on 18 December 2008.

ASB issues Amendments to Permit Reclassification of Financial Instruments 
Press notice issued by the ASB on 24 October 2008.

ASB Publishes FRS 29 ‘Financial Instruments: Disclosures’ 
Press notice issued by the ASB on 9 December 2005.

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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