1999 | OriginalPaper | Buchkapitel
Earnings per share
verfasst von : Ken Wild, Brian Creighton, Deloitte & Touche technical department
Erschienen in: GAAP 2000
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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FRS 14 Earnings per share was issued on 1 October 1998, replacing SSAP 3, which was also entitled Earnings per share, and amending UITF Abstract 13 Accounting for ESOP trusts. The FRS was developed not through any dissatisfaction with SSAP 3, but exploiting an opportunity to align the UK with international developments.