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Share Incentives weekly highlights—28 March 2024

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Published on: 28 March 2024

Published by a LexisNexis Share Incentives expert

Table of contents

Enterprise management incentives schemes
Updated EMI annual return template and guidance notes published
Accounting treatment
FRC publishes amendments to FRS 102 and other UK and Republic of Ireland financial reporting standards
Corporate governance
Leading academics express concern about excessive executive pay
Weekly highlights from other practice areas

Article summary

This week's edition of Share Incentives weekly highlights includes: (1) HMRC’s publication of updated EMI annual returns templates and guidance notes, (2) FRC’s revisions to FRS 102 and other UK and Republic of Ireland financial reporting standards and (3) a focus on executive pay from the High Pay Centre.

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