UITF Abstracts

UITF consensuses are published in the form of UITF Abstracts.

Showing records 1 to 10 of 50

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UITF Abstract 48
Issued on 17 December 2010
Accounting implications of the replacement of the retail prices index with the consumer prices index for retirement benefits

UITF Abstract 47 (IFRIC Interpretation 19)
Issued on 09 July 2010
Abstract 47: Extinguishing Financial Liabilities with Equity Instruments (IFRIC Interpretation 19)

UITF Abstract 46 (IFRIC Interpretation 16)
Issued on 23 October 2008
Hedges of a Net Investment in a Foreign Operation

UITF Abstract 45 (IFRIC Interpretation 6)
Issued on 13 February 2007
Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

UITF Abstract 44
Issued on 02 February 2007
(IFRIC Interpretations 11) 'FRS 20 (IFRS 2) - Group and Treasury Share Transactions'

UITF Abstract 43
Issued on 23 October 2006
The interpretation of equivalence for the purposes of section 228A of the Companies Act 1985

UITF Abstract 42
Issued on 07 April 2006
Reassessment of Embedded Derivatives

UITF Abstract 41
Issued on 07 April 2006
Scope of FRS 20 (IFRS 2)

UITF Abstract 40
Issued on 10 March 2005
Revenue recognition and service contracts

UITF Abstract 39 (IFRIC Interpretation 2)
Issued on 10 February 2005
Members' Shares in Co-operative Entities and Similar Instruments

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