A guide to the International Financial Reporting Interpretations Committee's interpretations that relate to UK GAAP
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 |