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採用 IFRS 之國家如何解決會計問題爭端 勤業眾信會計師事務所 審計部協理 黃桂榮 2009 年 12 月 9 日.

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Presentation on theme: "採用 IFRS 之國家如何解決會計問題爭端 勤業眾信會計師事務所 審計部協理 黃桂榮 2009 年 12 月 9 日."— Presentation transcript:

1 採用 IFRS 之國家如何解決會計問題爭端 勤業眾信會計師事務所 審計部協理 黃桂榮 2009 年 12 月 9 日

2 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. IFRS SICs and IFRICs Before 2002 March After 2002 March IASB Reporting Interpretations Committee ( IFRIC) IFRICs(1~19,16)

3 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 調查狀況彙總說明 編號編號 國家 第一階段:是否制訂或擬制訂處理 會計爭端相關機制 第二階段:已採用 IFRS 且設有處理會 計爭端機制者之實施概況(僅針對第 一階段回覆為 ” Yes” 者再發函) YesNo/NA 1 香港 VV 2 澳洲 VV 3 新加坡 VV 4 南非 VV 5 德國 VV 6 奧地利 VV 7 斐濟 VV 8 英國 VV 9 義大利 V 10 瑞士 V 11 西班牙 V 12 加拿大 V(2011) 13 日本 V(2012, under consideration) 14 韓國 V(2011) 15 中國 V( 部分採用,仍有 差異) 16 墨西哥 V(2012) 17 印度 V(2011) 調查完成比例 100%

4 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 已採用 IFRS 國家 - 除 IFRIC 外另行成立解釋單位者 國別解釋單位 香港 Financial Reporting Standards Committee of HKICPA 澳洲 Interpretations Agenda Committee (IAC) of Australian Accounting Standards Board(AASB) 新加坡 Accounting Standards Council (ASC) 南非 South African Institute of Chartered Accountants (SAICA)/ Accounting Practices Board (APB) 德國 Accounting Interpretations Committee (AIC) of Accounting Standards Committee of Germany (ASCG) 奧地利 Austrian Financial Reporting and Auditing Committee(AFRAC ) (http://www.afrac.at/index_en.php) 斐濟 Standards Committee of Fiji Institute of Accountants

5 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 已採用 IFRS 國家 - 除發布解釋函以外之正式處理機制 國別處理單位處理機制 香港 Financial Reporting Standards Committee of HKICPA 提供實務處理意見 新加坡 Institute of Certified Public Accountants of Singapore (ICPAS) 發布會計實務指引 Statements of Recommended Accounting Practice (RAPs) 歐盟 European Financial Reporting Advisory Group(EFRAG) EUROPEAN COMMISSION Internal Market and Services DG 蒐集並研究問題提交 IFRIC 討論 發布解釋函 Roundtable for Consistent Application of IFRSs 英國 Accounting Standards Board 發布 Urgent Issues Task Force (UITF) Abstracts

6 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 已採用 IFRS 國家 - 非正式處理機制 / 未成立解釋機構或其他處理機制 國別處理單位處理機制 IASB Financial Crisis Advisory Group (FCAG) 舉行 round table meeting 歐盟 四大會計師事務所 不定期會議 香港 四大會計師事務所不定期會議 義大利 未成立解釋機構或其他處理機制 瑞士 未成立解釋機構或其他處理機制 西班牙 未成立解釋機構或其他處理機制

7 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 尚未採用 IFRS 國家 - 目前討論情形 國別 預計適用年 度 是否擬成立發布解釋單位說明 印度 2011 the Council of the Institute of Chartered Accountants of India (ICAI) 發布解釋函及指引 加拿大 2011 否 加拿大金融主管機關針 對金融業發布會計指引 墨西哥 2012CINIF 發布解釋令 INIF 韓國 2011 目前尚無具體計劃現行四大有不定期會議 中國 採用部分 IFRS , 惟仍存在差異 目前尚無具體計劃 財政部聲稱其新準則與 IFRS 相同,目前其出版刊 物只有解釋新準則如何 適用 日本 2012 年 (under consideration) 目前尚無具體計劃

8 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 附件- 各國正式 / 非正式 解釋機制介紹

9 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 香港-除 IFRIC 外另行成立之解釋單位 HKICPA-Interpretations Interpretations collectively refers to following Interpretations issued by the Hong Kong Institute of Certified Public Accountants – Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int), – Hong Kong Interpretations (HK-Int), – Hong Kong (SIC) Interpretations (HK(SIC)-Int) Interpretations give authoritative guidance on issues that are likely to receive divergent or unacceptable treatment, in the absence of such guidance.

10 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. Interpretation Number TitleIssue Date HK-Int 1 The Appropriate Accounting Policies for Infrastructure Facilities Issued in Oct 2004, reissued in May 2005 and June 2006 HK-Int 3Revenue – Pre-completion Contracts for the Sale of Development Properties Issued March 2005, reissued in May 2005 and revised in June 2006 HK-Int 4Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Issued May 2005 Note: HK int 2 related to accounting for Hotel Properties was not “reissued in May 2005” as the issue is covered by IAS 40 equivalent. HKICPA-Interpretations(cont’) Interpretations that are developed locally by the Institute are named Hong Kong Interpretations. 香港-除 IFRIC 外另行成立之解釋單位

11 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 香港-非正式處理機制 : 四大會計師事務所不定期會議 範例 :Financial Reporting Standards Committee Meeting– HKICPA ( April 2008 ) The Committee considered a referral from the Professional Standards Monitoring Committee regarding the presentation of the gains and losses on sale of financial assets arising in the ordinary course of business in the income statement. It was noted that some preparers show sales proceeds from the sale of financial assets as revenue (gross), while others present gains and losses on disposal net in the income statement. The Committee agreed that gains and losses arising from the disposal of financial assets must be presented net in accordance with HKAS 39 Financial Instruments: Recognition Page 3 of 3 and Measurement - paragraphs 26 and 55 and HKFRS 7 Financial Instruments: Disclosures - paragraph 20(a). The Committee therefore agreed that it is inappropriate to present gross sales proceeds as revenue. However, the Committee also noted that the standards do not preclude an entity providing additional information in the financial statements related to gross sales proceeds provided that they are not described as “revenue”.

12 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 澳洲 - 除 IFRIC 外另行成立之解釋單位 Australia is fully IFRS compliant, and so has issued Interpretations equivalent to all the SIC and IFRIC Interpretations. Apart from the SIC and IFRIC equivalent Interpretations, 14 local Interpretations have also been issued, 4 of which have since been superseded by other Interpretations or Standards.

13 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 澳洲 - 10 local Interpretations (effective) ItemInterpretation Number TitleIssue DateApplication Date Interpretation body 11003Australian Petroleum Resource Rent Tax Nov 2007Annual reporting periods ending on or after 30 Jun 2008 Australian Accounting Standards Board (AASB) 21019The Superannuation Contributions Surcharge Sep 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB) 31030Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods Sep 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB)

14 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 澳洲 - 10 local Interpretations (effective) ItemInterpretation Number TitleIssue Date Application Date Interpretation body 41031Accounting for the Goods and Services Tax (GST) Jul 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB) 51038Contributions by Owners Made to Wholly-Owned Public Sector Entities Dec 2007 Annual reporting periods beginning on or after 1 Jul 2008 Australian Accounting Standards Board 61039Substantive Enactment of Major Tax Bills in Australia Jul 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB) 71042Subscriber Acquisition Costs in the Telecommunications Industry Dec 2004 Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB)

15 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. ItemInterpretation Number TitleIssue DateApplication Date Interpretation body 81047Professional Indemnity Claims Liabilities in Medical Defence Organisations Nov 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB) 91052Tax Consolidation Accounting Jun 2005Annual reporting periods ending on or after 31 Dec 2005 Urgent Issues Group (Predecessor to the AASB) Accounting for Road Earthworks Sep 2004Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB) 澳洲 - 10 local Interpretations (effective)

16 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. ItemInterpretation Number TitleIssue DateApplication Date Interpretation body Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements [superseded by AASB 3 Business Combinations, issued March 2008] Jul 2005 Annual reporting periods ending on or after 31 Dec 2005 Urgent Issues Group (Predecessor to the AASB Post-Date-of-Transition Stapling Arrangements [superseded by AASB 3 Business Combinations, issued March 2008] Dec 2005 Annual reporting periods ending on or after 31 Dec 2005 Australian Accounting Standards Board 澳洲 - 4 local Interpretations (superseded)

17 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. ItemInterpretation Number TitleIssue Date Application Date Interpretation body Consolidated Financial Reports in relation to Pre- Date-of-Transition Stapling Arrangements [superseded by AASB 3 Business Combinations, issued March 2008] Apr 2005 Annual reporting periods ending on or after 31 Dec 2005 Urgent Issues Group (Predecessor to the AASB Developer and Customer Contributions for Connection to a Price- Regulated Network [superseded by Interpretation 18 Transfers of Assets from Customers, issued March 2009] Nov 2004 Annual reporting periods beginning on or after 1 Jan 2005 Urgent Issues Group (Predecessor to the AASB 澳洲 - 4 local Interpretations (superseded)

18 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 新加坡 - 除 IFRIC 外另行成立之解釋單位 In Singapore, the accounting standards and interpretations are prescribed by the Accounting Standard Council (ASC), and they follow the IFRS. Currently, the following IFRICs have not been adopted in Singapore yet: – IFRIC 2 - Members’ Shares in Co-operative Entities and Similar Instruments – IFRIC 15 - Agreements for the Construction of Real Estate

19 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 新加坡 - 除發布解釋函以外之正式處理機制 In addition, the Institute of Certified Public Accountants of Singapore (ICPAS), a professional body, issues some guidance on topical matters, in the form of Statements of Recommended Accounting Practice (RAPs). Topics include: – Accounting and reporting by Charities – Reporting framework for unit trusts – Foreign income not remitted to Singapore – Pre-completed contracts for sale of development property – Merger accounting

20 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. Background Instances may arise where there is a need for South African specific guidance for certain aspects, transactions or other issues where no guidance is provided in either International Financial Reporting Standards as issued by the IASB or in the interpretations issued by IFRIC. The South African Institute of Chartered Accountants (SAICA) acts as the Secretariat to the Accounting Practices Board (APB) in the standard setting process. The Accounting Practices Committee (APC) is the technical advisory body to the APB. The APB is the official standard setting body in South Africa. It approves and issued Statements of Generally Accepted Accounting Practice (Statements of GAAP) and Interpretations of Statements of GAAP. 南非 - 除 IFRIC 外另行成立之解釋單位

21 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. Background (cont’) Where guidance is required, the APC would generally first circulate the query amongst the National Standard Setters. If there is no clarity following this consultation, SAICA would generally then submit an agenda request to the IFRIC. If the agenda request does not result in any guidance, SAICA would then consider whether it is appropriate to issue local guidance. Local guidance tends to be issued only when the circumstances are South Africa specific, for example, recent interpretations have focussed on Black Economic Empowerment transactions (which are a South African regulatory issue) and their interaction with IFRS 2, and on South African pension fund legislation & its interaction with IFRIC 14. 南非 - 除 IFRIC 外另行成立之解釋單位 ( 續 )

22 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 南非-解釋函內容 Interpretation SubjectIssue Date ISSUED PRIOR TO IFRS ADOPTION IN 2005 Preface to South African Statements and Interpretations of Statements of Generally Accepted Accounting Practice November 2003 Accounting for "Secondary Tax on Companies (STC)"November 2003 ISSUED BETWEEN IFRS ADOPTION AND 2008 Substantively Enacted Tax Rates and Tax LawsFebruary 2006 ISSUED SUBSEQUENT TO 2008 Accounting For Black Economic Empowerment (Bee) Transactions March 2009 IAS 19 (AC 116) The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction in the South African Pension Fund Environment March 2009

23 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 德國 - 除 IFRIC 外另行成立之解釋單位 The Accounting Standards Committee of Germany (ASCG) is registered in the register of Associations in Berlin as a non-profit organisation. The governing bodies of the Association are the Executive Board and the General Assembly. The standing committees of the Association are the German Accounting Standards Board (GASB) and the Accounting Interpretations Committee (AIC). ASCG is one of standard setters to work with the International Accounting Standards Board. GASB has the following three duties: 1.the elaboration of recommendations on the application of German accepted group accounting principles, 2. the provision of advice to the Federal Ministry of Justice on accounting regulations and 3. representation of the Federal Republic of Germany in international standard- setting bodies Data source:

24 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. Which enterprises have to apply German Accounting Standards? – Enterprises preparing consolidated financial statements in accordance with the German Commercial Code (HGB) should apply German Accounting Standards (GAS). – Enterprises whose securities are publicly traded and which have their domicile in the European Union have to prepare consolidated financial statements complying with IFRS for financial years beginning after 31 December – As from then onwards, all these enterprises are exempted from applying the German Accounting Standards (GAS). However, enterprises applying international accounting principles shall continue to apply German Accounting Standards (GAS) to the extent international accounting principles do not include any requirements. This holds especially for the German Accounting Standards concerning risk reporting and management reporting (GAS 5 and GAS 15). Data source: 德國 - 除 IFRIC 外另行成立之解釋單位 (cont’)

25 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - EU-endorsed IFRS In the UK, there is the option for non-listed entities to either apply UK GAAP or EU endorsed IFRS. Listed entities need to apply EU-endorsed IFRS. The only difference between IFRS and EU-endorsed IFRS is in relation to EU-endorsed carve out version of IAS 39 where there is a difference in relation to Hedge Accounting.

26 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - EU-endorsed IFRS EU-endorsed IFRS There is no interpretation of IFRS in the EU other than endorsed IFRIC interpretations. There is a mechanism established to endorse each IFRS and IFRIC for use in EU. – This process has both a technical level and a political level. The technical merits of each IFRS and IFRIC interpretation are considered by the European Financial Reporting Advisory Group (EFRAG) which is a private sector body. EFRAG makes recommendations to the Accounting Regulatory Committee (ARC). – The Chairman of the UK Accounting Standards Board participates in the work of the Technical Expert Group (TEG) of EFRAG, as an observer with full rights to participate in debates. – ARC comprises representatives of the member state governments of the EU and advises the Commission. The UK is represented by BERR (previously the DTI). – The final decision on endorsement is formally made by the European Commission.

27 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - 除發布解釋函以外之正式處理機制 UK GAAP For the UK, there is no IFRS interpretation body but the UK Accounting Standards Board(ASB) is moving UK GAAP to an IFRS copy situation (IFRS convergence). The UK ASB established the Urgent Issues Task Force (UITF) to assist it in areas where a UK GAAP or Companies Act provision exists, but where unsatisfactory or conflicting interpretations have developed or seem likely to develop. The results of the UITF's deliberations on a subject are promulgated by means of published Abstracts. The UITF is independent from IFRS body and can make its own decision. Financial Reporting Review Panel (FRRP) was established in 1990 as part the Financial Reporting Council. The Panel seeks to ensure that the provision of financial information by public and large private companies complies with relevant accounting requirements The FRRP issues a year end hot issue report in Autumn. Despite not being an interpretation it would give UK companies a view of the focus the UK enforcement agency will take in their review work.

28 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm There are 46 Abstracts issued in all with only 8 issued since UITF AbstractTopicIssue date UITF Abstract 46 (IFRIC Interpretation 16) Hedges of a Net Investment in a Foreign Operation 23 October 2008 UITF Abstract 45 (IFRIC Interpretation 6) Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment 13 February 2007 UITF Abstract 44(IFRIC Interpretations 11) 'FRS 20 (IFRS 2) - Group and Treasury Share Transactions’ 02 February 2007 UITF Abstract 43The interpretation of equivalence for the purposes of section 228A of the Companies Act October 2006

29 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 42Reassessment of Embedded Derivatives 07 April 2006 UITF Abstract 41Scope of FRS 20 (IFRS 2)07 April 2006 UITF Abstract 40Revenue recognition and service contracts 10 March 2005 UITF Abstract 39Members' Shares in Co-operative Entities and Similar Instruments 10 February 2005 UITF Abstract 38Accounting for ESOP trusts15 December 2003 UITF Abstract 37Purchases and sales of own shares28 October 2003 UITF Abstract 36Contracts for sales of capacity27 March 2003 UITF Abstract 35Death-in-service and incapacity benefits 21 May 2002

30 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 34Pre-contract costs21 May 2002 UITF Abstract 33Obligations in capital instruments14 February 2002 UITF Abstract 32Employee benefit trusts and other intermediate payment arrangements 13 December 2001 UITF Abstract 31Exchanges of businesses or other non-monetary assets for an interest in a subsidiary, joint venture or associate 18 October 2001 UITF Abstract 30Date of award to employees of shares or rights to shares 15 March 2001 UITF Abstract 29Website development costs22 February 2001 UITF Abstract 28Operating lease incentives22 February 2001

31 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 27Revision to estimates of the useful economic life of goodwill and intangible assets 08 December 2000 UITF Abstract 26Barter transactions for advertising09 November 2000 UITF Abstract 25National Insurance contributions on share option gains 27 July 2000 UITF Abstract 24Accounting for start-up costs22 June 2000 UITF Abstract 23Application of the transitional rules in FRS 15 Issued on 18 May 2000 UITF Abstract 22The acquisition of a Lloyd's business 11 June 1998 UITF Abstract 21Accounting issues arising from the proposed introduction of the euro 05 March 1998

32 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 20Year 2000 issues: accounting and disclosures Withdrawn by UITF Abstract dated 27 July 2000 (see UITF Information Sheet 41) UITF Information Sheet 41 UITF Abstract 19Tax on gains and losses on foreign currency borrowings that hedge an investment in a foreign enterprise 20 February 1998 UITF Abstract 18Pensions costs following the 1997 tax changes in respect of dividend income 12 May 1997 UITF Abstract 17Employee share schemes15 December 2003 UITF Abstract 16Income and expenses subject to non-standard rates of tax Superseded by FRS 16 Superseded by FRS 16

33 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 15Disclosure of substantial acquisitions 30 January 1996 UITF Abstract 14Disclosure of changes in accounting policy Superseded by FRS 18Superseded by FRS 18 UITF Abstract 13Accounting for ESOP Trusts Superseded by UITF Abstract 38UITF Abstract 38 UITF Abstract 12Superseded by UITF Abstract 28 UITF Abstract 11Capital instruments: issuer call options 29 September 1994 UITF Abstract 10Disclosure of directors’ share options Withdrawn by UITF Abstract dated 19 December 2002 (see UITF Information Sheet 57)UITF Information Sheet 57

34 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 9Accounting for operations in hyper-inflationary economies 09 June 1993 UITF Abstract 8Repurchase of own debt Superseded by FRS 4 Superseded by FRS 4 UITF Abstract 7Superseded by FRS 18 UITF Abstract 6Superseded by FRS 17 UITF Abstract 5Transfers from current assets to fixed assets Issued on 22 July 1992 UITF Abstract 4Presentation of long-term debtors in current assets Issued on 22 July 1992

35 ©2008 Deloitte & Touche ©2008 Deloitte & Touche. All rights reserved. 英國 - UK UITF List of UK UITF issued (http://www.frc.org.uk/asb/uitf/abstracts.cfm)http://www.frc.org.uk/asb/uitf/abstracts.cfm UITF AbstractTopicIssue date UITF Abstract 3Treatment of goodwill on disposal of a business Superseded by FRS 10Superseded by FRS 10 UITF Abstract 2Restructuring costs Superseded by FRS 3Superseded by FRS 3 UITF Abstract 1Convertible bonds – supplemental interest/premium Superseded by FRS 4Superseded by FRS 4


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