Abstract 38

UITF Abstract 38.qxd

38 UITF abstract 38 Accounting for ESOP trusts (Issued 15 December 2003) Introduction This Abstract supersedes UITF Abstract 13 ‘Accounting for ESOP trusts’ (issued on 8 June 1995). Abstract 13 addressed: (a) the nature and extent of the sponsoring company’s assets and liabilities that should be recognised under employee share ownership plans (ESOPs); and (b) the timing of expense recognition u...

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