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UITF Info Sheets
The most recent information sheets, giving news of the current activities of the UITF, are available for download on this site.
UITF Information Sheet 85 Issued on 23 October 2008 ASB issues UITF Abstract 46 (IFRIC Interpretation 16) 'Hedges of a Net Investment in a Foreign Operation' UITF Information Sheet 84 Issued on 01 October 2007 UITF Draft Abstract 'Hedges of a Net Investment in a Foreign Operation' UITF Information Sheet 83 Issued on 13 February 2007 ASB issues UITF Abstract 45 'Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment' UITF Information Sheet 82 Issued on 02 February 2007 ASB issues UITF Abstract 44 'FRS 20 (IFRS 2) - Group and Treasury Share Transactions' UITF Information Sheet 81 Issued on 02 January 2007 Implementation issue for entities complying with FRS 26 UITF Information Sheet 80 Issued on 23 October 2006 ASB issues UITF Abstract 43 'The interpretation of equivalence for the purposes of section 228A of the companies Act 1985' UITF Information Sheet 79 Issued on 11 May 2006 The ASB issues draft UITF Abstract 'The interpretation of equivalence for the purposes of section 228A of the companies Act 1985', which concerns the requirement for intermediate parent companies to prepare consolidated accounts UITF Information Sheet 78 Issued on 07 April 2006 The ASB issues UITF Abstract 41 'Scope of FRS 20 (IFRS 2)' and UITF Abstract 42 'Reassessment of Embedded Derivatives' UITF Information Sheet 77 Issued on 02 June 2005 UITF Draft Abstract 'FRS 20 (IFRS 2) - Group and Treasury Share Transactions' UITF Information Sheet 76 Issued on 02 June 2005 Draft UITF Abstract 'Scope of FRS 20 (IFRS 2)'
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