Following its proposals to amend UITF Abstract 13, "Accounting for employee stock ownership plan trusts", the Accounting Standards Board's urgent issues task force (UITF) is consulting further on a related amendment to UITF Abstract 17, "Employee share schemes", before it finalises revisions to the former.
Position | Technical Update - Brief Article |
Following its proposals to amend UITF Abstract 13, "Accounting for employee stock ownership plan trusts", the Accounting Standards Board's urgent issues task force (UITF) is consulting further on a related amendment to UITF Abstract 17, "Employee share schemes", before it finalises revisions to the former. Most respondents to the Abstract 13 consultation agreed that it should be changed to require an entity's own shares held by an employee stock ownership plan (Esop) trust to be presented in a manner consistent with the proposals for accounting for purchases and sales of own shares. Under Abstract 17 the P&L account charge in respect of employee share schemes is determined either as...
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