Earning per share - FRS 14
FRS 14 - in force for year ends after 22 December 1998
This applies only to companies required or choosing to publish an eps figure. There was nothing much wrong with the now superseded SSAP 3, but the ASB has taken the opportunity to update the UK rules to be in line with a new international standard.
The only significant change is to make mandatory the disclosure of diluted eps. The standard is nevertheless a substantial document containing comprehensive disclosure and calculation requirements.
This website is intended for general guidance only. No responsibility for loss occasioned to any person acting as a result of any material in this publication can be accepted.
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