Old UK GAAP accounting standards – UITF Abstracts
Urgent Issues Task Force Abstracts effective for accounting periods beginning before 1 January 2015.
- UITF Abstract 4 Presentation of Long-term Debtors in Current Assets
- UITF Abstract 5 Transfers From Current Assets to Fixed Assets
- UITF Abstract 9 Accounting for Operations in Hyper-inflationary Economies
- UITF Abstract 11 Capital Instruments: Issuer Call Options
- UITF Abstract 15 Disclosure of Substantial Acquisitions
- UITF Abstract 19 Tax on Gains and Losses on Foreign Currency Borrowings
- UITF Abstract 21 Accounting Issues Arising from the Proposed Intro of the Euro
- UITF Abstract 22 The Acquisition of a Lloyd's Business
- UITF Abstract 23 Application of the transitional rules in FRS 15
- UITF Abstract 24 Accounting for Start-up Costs
- UITF Abstract 25 National Insurance Contributions on Share Option Gains
- UITF Abstract 26 Barter Transactions for Advertising
- UITF Abstract 27 Revision to Estimates of UEL of Goodwill and Intangible Assets
- UITF Abstract 28 Operating Lease Incentives
- UITF Abstract 29 Website Development Costs
- UITF Abstract 31 Exchanges of Businesses or Other Non-monetary Assets
- UITF Abstract 32 Employee Benefit Trusts
- UITF Abstract 34 Pre-contract Costs
- UITF Abstract 35 Death-in-service and Incapacity Benefits
- UITF Abstract 36 Contracts for Sales of Capacity
- UITF Abstract 38 Accounting for ESOP Trusts
- UITF Abstract 39 (IFRIC 2) Members’ Shares in Co-operative Entities
- UITF Abstract 40 Revenue Recognition and Service Contracts
- UITF Abstract 42 (IFRIC 9) Reassessment of Embedded Derivatives
- UITF Abstract 43 Interpretation of Equivalence S228A CA 1985
- UITF Abstract 45 Liabilities Arising from Participating in a Specific Market
- UITF Abstract 46 Hedges of a Net Investment In a Foreign Operation
- UITF Abstract 47 Extinguishing Financial Liabilities with Equity Instruments
- UITF Abstract 48 Replacement of the RPI and CPI for Retirement Benefits