（4）紧急问题工作小组“摘要”(UITF Abstacts）。紧急工作小组“摘要”是由ASB发布的有关“紧急问题工作小组”的对某些特殊问题形成的一致意见的摘要。制定和发布紧急问题工作小组“摘要”的重要目的是：当既有的会计准则或有关会计立法对某些重要会计问题的解决存在不尽人意或矛盾之处时,对采用什么样的会计解决措施形成一致意见。至今为止,已陆续发布了8项紧急问题工作小组“摘要”。已发布的紧急问题工作小组“摘要”只要没有被新的会计准则所取代或被取消,就必须犹如遵守SSAP与FR那样被遵守。 目前发布的IT项目为12月日摘要48:针对退休福利，用消费者价格指数(CPI)将取代零售价格指数。 如下是其他的47项摘要的重要内容:UITF bstract ：Convertibe bond - suplemental iterst/premium July 191 superseded y R4F Absra 2:estructurgcosts Octber 1991 superedd b FRS 3TFAbstrac3: Trtment o oodil disposal of busns Decebr9 susded by 0UF Astra: Presentation of long-t dbtrs in urrent aset Jul 19UIT stract : Tansfer from uent aets toied assets Jul19UITF bstrac 6：Aounting for ptreirent neitsohe ta pensons Nover 1992 supeded byFRS 1*UITF btra : True nd fa iw erridiscosures cemer 2 supeseded by FS 1UITF bstract ：Rpurceof wdebt Marh93 superseed byRS 4UIT Absract 9: Acnng for opertons inye-inflatioaryecnomes Jun199 upersed by FRS 4 for enttesaplingFRS 4sUITFAbstac 10：Disclsu of direcrssare ptions thdawn byUIT Abstact ae Septmber99419 Deceme ,ecet foropanies registerednNrthern Irelnort Rpbic ofIrelad(see F Inoatio Shet 7)UITF Abstac 11：aptl nstruents: iser cll option Septembe194 supersededbF6for titiesappling FRS UI Abstrac12: Leee ccountin f eve premiumad smila centies eber 194 sueseed yUITFAbsrct8T st 13: Accounting or ESP Trts Ju 1995 spersed byUIF Abtat38UAbtrat4: icosure cane n accntingpolicy Noember 195 uperseded by RS 1UITF Abt15: Dscosur f sustantial acquisitios January 196UITF Abstrac 5 Dsclosure substnta acquiios ebuar 199 (evise1999)：IT Absract :Incomed expese bjet t non-stdarrates otx ruay 1997 suprseded RS 16UIT Abstac 17: Emloyee hae schee a 9UITF Absra 17mpoee sare hems Octbe （revie)UI Abstr 7Epoye ae scheme Deceme (revied ) superseded by FRS 0UI Abstrct 1: Pion s foloing the19 ax cngsin repe o diendicome Demer 997 supsddy UITF Abstrac 1：Tax n gans d losses n oegn currecy brrowings thathedge an ebruary1998 nvtment in aoeig eterprisamendedby FRS23 orntie aplyig FRS 23IT Asta 2: Year issus:accuntng and iscles Mch 1998ithdrawn by UITF bstract daed 27 l (seUI nfrmaton Shee 41)UTF Abstrat 1:Accounin iue aing ro he roosdintrodtiono te euroApendx arch 198 amedd bR2r nit pplyin FR3 Agust 1UITF Absract 22: he cqtin f a Llyds usiness Jun 1998ITF Abstrct 3: Appiatio o he tanition rule FRS 15 MyUAstac 24: Acountng f strt-u ss June ITF Abract5: Naialnsurnceonruion shre option gis JuyITF Abstra 6: Bater trnacton for advrising Nveme ITF Abstrt : Reiionsto esimasof the ufleconoc ife of goodl an ntnibleasset ecebr UITFbstact 8:Operanglas inceties euary UIT Astract 29： Webite deelopmen css ebruary UITF bstract 0： Dat of awadtoeployeesof