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FRS 22: Earnings per share

Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 22 collated by ICAEW Library & Information Service.

The accounting standard FRS 22 set out the principles for calculating and presenting earnings per share in financial statements for entities whose shares are, or will be, publicly traded and other entities that choose to disclose earnings per share. It was issued by the Accounting Standards Board in December 2004. FRS 21 had the effect of implementing IAS 33: Earnings Per Share in the UK.

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 22 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 or by email at library@icaew.com for more information.

Unconsolidated standard and amendments as first issued

There is no free unconsolidated version of the standard available online. However, a summary is available on the FRC website, and we can provide print and electronic copies of the original standard or a consolidated version with amendments, subject to licenses.

The following amendment, as first issued, is freely available online:

Improvements to Financial Reporting Standards
Amendment issued by the ASB in December 2008.


Earnings per share
Summary published by the Financial Reporting Council.

ICAEW guidance and support

Corporate 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.

FRC news

ASB Issues Convergence Standards
Press notice issued by the Financial Reporting Council on 2 December 2004.

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

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