WILEY IAS 2003: Interpretation and Application of International Accounting Standards
U
Unconditional purchase obligation, 501
Undistributed investee earnings, 332
Unearned finance income, 522
Unearned revenues or advances, 477
Unguaranteed residual value, 522
Unit pricing, 832
Unitings of interest, 416, 417
Accounting for, 419, 421
Disclosures, 469
Example, 420, 422
Recent developments, 417
Tax effects, 593
Units of production depreciation, 272
Unrealized holding gains/losses, 823
Unrealized intercompany profit, 416
Unrecognized prior service cost, 622
Unrecognized tax benefits, 568
US GAAP reconciliation, 66
Useful life, 264, 274, 308, 522
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