IASB: Book share options as expense

IASB: Book share options as expense

The global standard setter yesterday agreed to account for share options as an expense, despite growing pressure for it to back down, from European, UK and US corporate bodies.

At a board meeting in London yesterday the International Accounting Standards Board reached consensus to publish a controversial draft rule on accounting for share options in the autumn with the aim of issuing a final standard in 2003.

Opposition by business has focused on the measurement method and competition issues.

European listed companies must begin reporting under IASs by 2004, but the US has still not signed up to the single set of global reporting standards with European business arguing this will create an uneven playing field.

Share

Subscribe to get your daily business insights

Resources & Whitepapers

Why Professional Services Firms Should Ditch Folders and Embrace Metadata
Professional Services

Why Professional Services Firms Should Ditch Folders and Embrace Metadata

3y

Why Professional Services Firms Should Ditch Folde...

In the past decade, the professional services industry has transformed significantly. Digital disruptions, increased competition, and changing market ...

View resource
2 Vital keys to Remaining Competitive for Professional Services Firms

2 Vital keys to Remaining Competitive for Professional Services Firms

3y

2 Vital keys to Remaining Competitive for Professi...

In recent months, professional services firms are facing more pressure than ever to deliver value to clients. Often, clients look at the firms own inf...

View resource
Turn Accounts Payable into a value-engine
Accounting Firms

Turn Accounts Payable into a value-engine

3y

Turn Accounts Payable into a value-engine

In a world of instant results and automated workloads, the potential for AP to drive insights and transform results is enormous. But, if you’re still ...

View resource
Digital Links: A guide to MTD in 2021
Making Tax Digital

Digital Links: A guide to MTD in 2021

3y

Digital Links: A guide to MTD in 2021

The first phase of Making Tax Digital (MTD) saw the requirement for the digital submission of the VAT Return using compliant software. That’s now behi...

View resource