The Financial Reporting Council has issued a useful table that sets out which IFRICs have been adopted into UK GAAP.
Those adopted are:
Title |
Description |
UK Abstract Number |
IFRIC 2 |
Members’ Shares in Co-operative Entities and Similar Instruments |
39 |
IFRIC 6 |
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment |
45 |
IFRIC 8 |
Scope of IFRS 2 |
41 |
IFRIC 9 |
Reassessment of Embedded Derivatives |
42 |
IFRIC 11 |
IFRS 2 - Group and Treasury Share Transactions |
44 |
IFRIC 16 |
Hedges of a Net Investment in a Foreign Operation |
46 |
IFRIC 19 |
Extinguishing Financial Liabilities with Equity Instruments |
47
|