Amendment to FRS 20 (IFRS 2) (Record no. 105229)

MARC details
000 -LEADER
fixed length control field 01241cam a2200241 4500
001 - CONTROL NUMBER
control field L132785
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060308n2006 000 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1841407933
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132785
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 657.3 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Accounting Standards Board
9 (RLIN) 3454
245 00 - TITLE STATEMENT
Title Amendment to FRS 20 (IFRS 2)
Remainder of title share-based payment
-- vesting conditions and cancellations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. ASB
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 23p.
Dimensions 21cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 10
490 #0 - SERIES STATEMENT
Series statement ASB Financial Reporting Standard
Volume/sequential designation 2006
520 ## - SUMMARY, ETC.
Summary, etc. Proposals would amend IFRS 2 and FRS 20 to define vesting conditions and clarify the accounting treatment of cancellations by parties other than the entity. The proposals are being made because of uncertainties as to how the standards apply to employee share purchase plans. The proposed amendment would require cancellations by the employee to be treated in the same way as cancellations by the employer, resulting in an accelerated charge to profit and loss account of the amortised balance of the value of the options granted.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Books 14/06/2007   BOXED SET 30072868 06/08/2019 1 06/08/2019 Book
    Dewey Decimal Classification     London London Books 14/06/2007   BOXED SET 30072869 06/08/2019 2 06/08/2019 Book