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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This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015.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.

How can I get a copy of this standard?

Consolidated standard

There is no free consolidated version of FRS 14 available online.

However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com for more information.

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FRS 14 was superseded by FRS 22: Earnings Per Share.

Summaries

Earnings per Share
Summary published by the Financial Reporting Council.

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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