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.

United Kingdom, Management dynamics, Management, Interpretation and construction, Accounting Standards Board, Company business management, Accounting law

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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.

Accounting Methods, International Accounting Standards Board

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