UITF Abstract 15 Disclosure of Substantial Acquisitions
Issued January 1996. Amended February 1999. Effective February 1999.
UITF Abstract 15 has been superseded by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland for accounting periods beginning on or after 1 January 2015. For more information visit:
Synopsis
Additional disclosures are required for business combinations where any of the ratios set out in the London Stock Exchange Listing Rules exceed 15%.
Last updated 21 June 2015