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Foreword to UITF Abstracts UITF Abstract 48 – Accounting implications of the replacement of the retail prices index with the consumer prices index for retirement benefits UITF Abstract 47 – (IFRIC Interpretation 19) Extinguishing Financial Liabilities with Equity Instruments UITF Abstract 46 – (IFRIC Interpretation 16) Hedges of a net investment in a foreign operation UITF Abstract 45 – (IFRIC Interpretation 6) Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment UITF Abstract 44 – (IFRIC Interpretation 11) FRS 20 (IFRS 2) Group and Treasury Share Transactions UITF Abstract 43 – The interpretation of equivalence for the purposes of section 228A of the Companies Act 1985 UITF Abstract 42 -– (IFRIC Interpretation 9) Reassessment of Embedded Derivatives UITF Abstract 41 – (IFRIC Interpretation 8) Scope of FRS 20 (IFRS 2) UITF Abstract 40 – Revenue recognition and service contracts UITF Abstract 39 – (IFRIC Interpretation 2) Members' shares in co-operative entities and similar instruments UITF Abstract 38 – Accounting for ESOP trusts UITF Abstract 36 – Contracts for Sales of Capacity UITF Abstract 35 – Death-in-service and incapacity benefits UITF Abstract 34 – Pre-contract costs UITF Abstract 32 – Employee benefit trusts and other intermediate payment arrangements UITF Abstract 31 – Exchanges of businesses or other non-monetary assets for an interest in a subsidiary, joint venture or associate UITF Abstract 29 – Website development costs UITF Abstract 28 – Operating lease incentives UITF Abstract 27 – Revision to estimates of the useful economic life of goodwill and intangible assets UITF Abstract 26 – Barter transactions for advertising UITF Abstract 25 – National Insurance contributions on share option gains UITF Abstract 24 – Accounting for start-up costs UITF Abstract 23 – Application of the transitional rules in FRS 15 UITF Abstract 22 – The acquisition of a Lloyd's business UITF Abstract 21 – Accounting issues arising from the proposed introduction of the euro UITF Abstract 19 – Tax on gains and losses on foreign currency borrowings that hedge an investment in a foreign enterprise UITF Abstract 15 – Disclosure of substantial acquisitions (Revised 1999) UITF Abstract 11 – Capital instruments: issuer call options UITF Abstract 9 – Accounting for operations in hyper-inflationary economies UITF Abstract 5 – Transfers from current assets to fixed assets UITF Abstract 4 – Presentation of long-term debtors in current assets UITFIS 92 UITFIS 91 UITFIS 90 UITFIS 89 UITFIS 88 UITFIS 87 UITFIS 86 UITFIS 85 UITFIS 84 UITFIS 83 UITFIS 82 UITFIS 81 UITFIS 80 UITFIS 79 UITFIS 78 UITFIS 77 UITFIS 76 UITFIS 75 UITFIS 74 UITFIS 73 UITFIS 72 UITFIS 71 UITFIS 70 UITFIS 69 UITFIS 68 UITFIS 67 UITFIS 66 UITFIS 65 UITFIS 64 UITFIS 63 UITFIS 62 UITFIS 61 UITFIS 60 UITFIS 59 UITFIS 58 UITFIS 57 UITFIS 56 UITFIS 55 UITFIS 54 UITFIS 53 UITFIS 52 UITFIS 51 UITFIS 50 UITFIS 49 UITFIS 48 UITFIS 47 UITFIS 46 UITFIS 45 UITFIS 44 UITFIS 43 UITFIS 42 UITFIS 41 UITFIS 40 UITFIS 39 UITFIS 38 UITFIS 37 UITFIS 36 UITFIS 35 UITFIS 34 UITFIS 33 UITFIS 32 UITFIS 31 UITFIS 30
Foreword to UITF Abstracts UITF Abstract 48 – Accounting implications of the replacement of the retail prices index with the consumer prices index for retirement benefits UITF Abstract 47 – (IFRIC Interpretation 19) Extinguishing Financial Liabilities with Equity Instruments UITF Abstract 46 – (IFRIC Interpretation 16) Hedges of a net investment in a foreign operation UITF Abstract 45 – (IFRIC Interpretation 6) Liabilities arising from Participating in a Specific Market Waste Electrical and Electronic Equipment UITF Abstract 44 – (IFRIC Interpretation 11) FRS 20 (IFRS 2) Group and Treasury Share Transactions UITF Abstract 43 – The interpretation of equivalence for the purposes of section 228A of the Companies Act 1985 UITF Abstract 42 -– (IFRIC Interpretation 9) Reassessment of Embedded Derivatives UITF Abstract 41 – (IFRIC Interpretation 8) Scope of FRS 20 (IFRS 2) UITF Abstract 40 – Revenue recognition and service contracts UITF Abstract 39 – (IFRIC Interpretation 2) Members' shares in co-operative entities and similar instruments UITF Abstract 38 – Accounting for ESOP trusts UITF Abstract 36 – Contracts for Sales of Capacity UITF Abstract 35 – Death-in-service and incapacity benefits UITF Abstract 34 – Pre-contract costs UITF Abstract 32 – Employee benefit trusts and other intermediate payment arrangements UITF Abstract 31 – Exchanges of businesses or other non-monetary assets for an interest in a subsidiary, joint venture or associate UITF Abstract 29 – Website development costs UITF Abstract 28 – Operating lease incentives UITF Abstract 27 – Revision to estimates of the useful economic life of goodwill and intangible assets UITF Abstract 26 – Barter transactions for advertising UITF Abstract 25 – National Insurance contributions on share option gains UITF Abstract 24 – Accounting for start-up costs UITF Abstract 23 – Application of the transitional rules in FRS 15 UITF Abstract 22 – The acquisition of a Lloyd's business UITF Abstract 21 – Accounting issues arising from the proposed introduction of the euro UITF Abstract 19 – Tax on gains and losses on foreign currency borrowings that hedge an investment in a foreign enterprise UITF Abstract 15 – Disclosure of substantial acquisitions (Revised 1999) UITF Abstract 11 – Capital instruments: issuer call options UITF Abstract 9 – Accounting for operations in hyper-inflationary economies UITF Abstract 5 – Transfers from current assets to fixed assets UITF Abstract 4 – Presentation of long-term debtors in current assets UITFIS 92 UITFIS 91 UITFIS 90 UITFIS 89 UITFIS 88 UITFIS 87 UITFIS 86 UITFIS 85 UITFIS 84 UITFIS 83 UITFIS 82 UITFIS 81 UITFIS 80 UITFIS 79 UITFIS 78 UITFIS 77 UITFIS 76 UITFIS 75 UITFIS 74 UITFIS 73 UITFIS 72 UITFIS 71 UITFIS 70 UITFIS 69 UITFIS 68 UITFIS 67 UITFIS 66 UITFIS 65 UITFIS 64 UITFIS 63 UITFIS 62 UITFIS 61 UITFIS 60 UITFIS 59 UITFIS 58 UITFIS 57 UITFIS 56 UITFIS 55 UITFIS 54 UITFIS 53 UITFIS 52 UITFIS 51 UITFIS 50 UITFIS 49 UITFIS 48 UITFIS 47 UITFIS 46 UITFIS 45 UITFIS 44 UITFIS 43 UITFIS 42 UITFIS 41 UITFIS 40 UITFIS 39 UITFIS 38 UITFIS 37 UITFIS 36 UITFIS 35 UITFIS 34 UITFIS 33 UITFIS 32 UITFIS 31 UITFIS 30