Share schemes strangled by eligibility criteria
Article Abstract:
The UK businesses are prevented from setting up the employee share schemes because of the restricted eligibility criteria surrounding them. The third Accountacy/CCH In the Spotlight survey, carried out among accounting professionals shows that regulations for employee share schemes are not structured in a way that is amenable to introducing them and the enterprise management incentives (EMI) scheme should be extended to allow all companies to take part.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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Amendment to FRS 20 (IFRS 2) 'Share-based payment': Vesting conditions and cancellation (Exposure draft)
Article Abstract:
The Accounting Standards Board issued FRS 20 (IFRS 2) 'Share-based Payment'. The proposals amend IFRS2 and FRS 20 to define vesting conditions and clarify the accounting treatment of cancellations by parties other than the entity and these proposals are made because of uncertainties as to how the standards apply to employee share purchase plans.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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Which way monetary policy?
Article Abstract:
An argument on the Bank of England's monetary policy that is less predictable and would give the Bank discretion on its conduct is presented. The assets prices that are not under control raise concerns about the current monetary policy regime.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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