Appendix F
Abstracts issued by the UIG 1 January 2000 to 30 June 2000
The UIG publishes its Consensus Views in the form of Abstracts. The following Abstracts were issued in the period from 1 January 2000 - 30 June 2000:
Abstract 13 The Presentation of the Financial Report of Entities Whose Securities are `Stapled' (revised 5/00).
Abstract 23 Transaction Costs Arising on the Issue or Intended Issue of Equity Instruments (revised 6/00).
Abstract 30 Depreciation of Long-Lived Physical Assets, including Infrastructure Assets: Condition-Based Depreciation and Other Related Methods (issued 1/00).
Abstract 31 Accounting for the Goods and Services Tax (GST) (issued 1/00).
Abstract 32 Designation as Hedges - Rollover Strategies (issued 1/00).
Abstract 33 Hedges of Anticipated Purchases and Sales (issued 5/00).
Abstract 34 Acquisitions and Goodwill - First-Time Application of Accounting Standards (issued 6/00).