Institute Issues Interim Guidance on the Tax Consequences of the New Work in Progress Valuation Rules
The Accounting Standards Board (ASB) issued UITF (Urgent Issues Task Force) Abstract 40 (UITF 40) which is effective for accounting periods ending on or after 22 June 2005. The application of the new rules can have tax consequences, and these are discussed in the guidance note, reproduced in full at Section 2.08.