ICAEW - Directors shares not to include spouses if leaves during year
Article ID
ias-2221
Article Name
ICAEW - Directors shares not to include spouses if leaves during year
Created Date
25th August 2005
Product
IRIS Accounts Production
Problem
It has been queried that the Directors Report should show, at the "Start" of the year the Directors holdings including their Spouses if there Spouse was a director and held shares but left during the year. e.g. In 2004 Mr Director Holds NO shares but Mrs Director holds 1 share. During 2005 Mrs Director Leaves so Mr Director takes control of his spouses shares.
Resolution
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