英国会计准则部分内容.docxVIP

(4)紧急问题工作小组“摘要”（UITF Abstracts）。紧急工作小组“摘要”是由ASB发布的关于“紧急问题工作小组”的对某些特殊问题形成的一致意见的摘要。制定和发布紧急问题工作小组“摘要”的主要目的是：当现有的会计准则或有关会计立法对某些重要会计问题的处理存在不尽人意或矛盾之处时，对采取什么样的会计处理方法形成一致意见。至今为止，ASB已陆续发布了48项紧急问题工作小组“摘要”。已发布的紧急问题工作小组“摘要”只要没有被新的会计准则所取代或被取消，就必须如同遵守SSAP与FRS那样被遵守。目前发布的UITF项目为2010年12月17日摘要48：针对退休福利，用消费者价格指数(CPI)将取代零售价格指数。以下是其余的47项摘要的主要内容：[UITF Abstract 1: Convertible bonds - supplemental interest/premium]July 1991superseded by FRS 4[UITF Abstract 2: Restructuring costs] October 1991superseded by FRS 3[UITF Abstract 3: Treatment of goodwill on disposal of a business] December 1991superseded by FRS 10UITF Abstract 4: Presentation of long-term debtors in current assets July 1992UITF Abstract 5: Transfers from current assets to fixed assetsJuly 1992[UITF Abstract 6: Accounting for post-retirement benefits otherthan pensions] November 1992superseded by FRS 17*[UITF Abstract 7: True and fair view override disclosures]December 1992superseded by FRS 18[UITF Abstract 8: Repurchase of own debt] March 1993superseded by FRS 4UITF Abstract 9: Accounting for operations in hyper-inflationaryeconomies June 1993uperseded by FRS 24 for entitiesapplying FRS 24s[UITF Abstract 10: Disclosure of directors’ share optionswithdrawn by UITF Abstract dated]September 199419 December 2002, except for companies registeredin Northern Ireland orthe Republic of Ireland(see UITF Information Sheet 57)UITF Abstract 11: Capital instruments: issuer call options September 1994superseded by FRS 26 for entities applying FRS 26[UITF Abstract 12: Lessee accounting for reverse premiums andsimilar incentives]December 1994superseded by UITF Abstract 28[UITF Abstract 13: Accounting for ESOP Trusts] June 1995superseded by UITF Abstract 38[UITF Abstract 14: Disclosure of changes in accounting policy] November 1995superseded by FRS 18[UITF Abstract 15: Disclosure of substantial acquisitions] January 1996UITF Abstract 15 Disclosure of substantial acquisitions February 1999(revised 1999):[UITF Abstract 16: Income and expenses subj