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Financial Reporting Standard 20 (FRS 20)
Practical Law UK Glossary 5-204-1100 (Approx. 2 pages)
Glossary
Financial Reporting Standard 20 (FRS 20)
The UK requirements for accounting for share-based payment in company accounts. The standard mirrors IFRS 2.
This is superseded with effect from 1 January 2015 by section 26 of FRS 102 (see Financial Reporting Council: FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland).
Source: KPMG LLP Email: [email protected]