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HMRC internal manual

Corporate Finance Manual

Accounting for corporate finance: derivative contracts: FRS 13 disclosure requirements: types of disclosure

Three types of disclosure

The FRS13 disclosure requirements are categorised under the following headings:

  • narrative disclosures CFM24070 
  • disclosure of accounting policies CFM24080 
  • numerical disclosures CFM24090.

Although many of the disclosure requirements are the same for the three categories of entity defined in FRS13 (Parts A, B and C are explained at CFM24020), the numerical disclosure requirements for financial institutions (Part B) are more detailed.

In this guidance, however, we focus primarily on the disclosure requirements for non-financial institutions (FRS13 Part A).