| 000 | 01241cam a2200241 4500 | ||
|---|---|---|---|
| 001 | L132785 | ||
| 008 | 060308n2006 000 0 eng u | ||
| 020 | _a1841407933 | ||
| 035 | _a(Sirsi) u132785 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 |
_aAmendment to FRS 20 (IFRS 2) _bshare-based payment _bvesting conditions and cancellations |
| 260 |
_aLondon _bASB _c2006 |
||
| 300 |
_a23p. _c21cm. |
||
| 350 | _a10 | ||
| 490 | 0 |
_aASB Financial Reporting Standard _v2006 |
|
| 520 | _aProposals 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 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c105229 _d105229 |
||