Accounting Standards Board: Financial Reporting Standard 20 (IFRS 2) share-based payment--April 2004
Article Abstract:
Financial Reporting Standard 20 embodies IFRS 2 'Share-based Payment' and some amendments to that standard adopted for entities subject to UK accounting standards. IFRS 2 sets out requirements on the accounting treatment of share-based payment transactions and applies to all entities as well as all share-based payment transactions, and comes into effect for accounting periods beginning on or after 1 January 2005.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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Making real improvements
Article Abstract:
The International Accounting Standards Board(IASB) released an exposure draft 'Proposed Improvements to International Accounting Standards' on 15th May 2002. This draft aims to increase the quality and consistency of financial reporting.
Publication Name: CA Charter
Subject: Business
ISSN: 1446-4543
Year: 2003
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