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Drawing on a large and wide-ranging literature on consumer behaviour, this report argues that psychological rather than informational differences may explain much of the variation in financial capability reported in the FSA's financial capability survey, and that people's financial behaviour may primarily depend on their intrinsic psychological attributes rather than information or skills or how they choose to deploy them. In this context, the authors conclude that financial capability initiatives which are designed to inform and educate should be expected to have a positive but modest impact. The FSA recognises that achieving widespread behavioural change. | Division of Corporation Finance For Division of Corporation Finance Staff Use Only Notice to Staff This Manual was prepared by the staff of the Division of Corporation Finance. It is designed to be an internal reference document and to provide general guidance only to Division staff. Due to its highly informal nature it does not necessarily contain a discussion of all material considerations necessary to reach a conclusion. With respect to any conflicts with authoritative or source material the authoritative or source material governs. This Manual is not intended to does not and may not be relied upon to create any rights substantive or procedural enforceable at law by any party in any matter civil or criminal. Further it is not nor is it intended to be published views or interpretations of the Division or the Office of the Chief Accountant such as a Staff Accounting Bulletin. The information presented is not rules regulations or statements of the Commission and the Commission has neither approved nor disapproved this information. The information included in this manual will be updated from time to time and positions may change. As a result the information in this manual may not be current. SUMMARY OF CHANGES IN CURRENT UPDATE Sections of the Financial Reporting Manual have been updated as of June 30 2012. These sections have been marked with the date tag Last updated 6 30 2012 to identify the changes. Previous updates are marked using the same convention and represent the last revision to that section. We include a date tag when the change is significant. Changes that are administrative in nature for example section reference updates or grammatical improvements are not marked with a date tag. Below is a summary of changes included in this update and a brief description of the change. Clicking the linked section number will direct you to the location of the change in the document. You may click on the embedded link in the document to return to this page. Section .
