FRS 14: Earnings per share
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 14 collated by ICAEW Library & Information Service.
The accounting standard FRS 14 set out the way in which earnings per share figures are calculated and disclosed. It was issued by the Accounting Standards Board in October 1998.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within earnings per share are discussed in Section 1 of FRS 102 under new UK GAAP.
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There is no free consolidated version of FRS 14 available online.
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Unconsolidated standard and amendments as first issued
Financial Reporting Standard 14: Earnings per share
This is the full text of the original standard as issued by the Accounting Standards Board in October 1998.
FRS 14 was superseded by FRS 22: Earnings Per Share.
Earnings per Share
Summary published by the Financial Reporting Council.
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