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1、（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
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