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UITF Abstracts
UITF consensuses are published in the form of UITF Abstracts.
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 UITF Abstract 38 Issued on 15 December 2003 Accounting for ESOP trusts UITF Abstract 37 Issued on 28 October 2003 Purchases and sales of own shares UITF Abstract 36 Issued on 27 March 2003 Contracts for sales of capacity
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