FINANCIAL PARTICIPATION
Share ownership in the spotlight
Turmoil on the world's stock markets has meant that the popularity of all-employee schemes has taken a tumble. Furthermore, new international accounting standard FRS20 is likely to cast a shadow over the future of share schemes. That's the main message to emerge from a new report by IRS.
| What you will find in this IRS report |
| This six-page report comprises three main parts: |
| Context A brief analysis of the impact of the depressed stock market on the popularity of all-employee share schemes. Plus an assessment of the likely consequences of the new international accounting standard FRS20. |
| Types of scheme An examination of the main categories of share scheme: SAYE schemes and share incentive plans. |
| Case studies Includes two case studies of share schemes in action: the share incentive plan at Punch Taverns, UK's largest operators of leased and tenanted pubs followed by Northern Rock, a specialised mortgage lender, which offers three different types of Inland Revenue-approved scheme. |
Want to know more?
Title: "Benefiting from shared wealth", IRS Employment Review 831/Pay and Benefits, 16 September 2005.
Availability: To purchase this report contact the subscriptions department at IRS in London, tel: 020 8686 9141 or visit www.irsemploymentreview.com
Posted 10 October 2005