IFRS Interpretations (EU)
- — IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- — IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
- — IFRIC 4 Determining whether an Arrangement contains a Lease
- — IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
- — IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- — IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
- — IFRIC 9 Reassessment of Embedded Derivatives
- — IFRIC 10 Interim Financial Reporting and Impairment
- — IFRIC 12 Service Concession Arrangements
- — IFRIC 13 Customer Loyalty Programmes
- — IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- — IFRIC 15 Agreements for the Construction of Real Estate
- — IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- — IFRIC 17 Distributions of Non-cash Assets to Owners
- — IFRIC 18 Transfers of Assets from Customers
- — IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
- — SIC 7 Introduction of the Euro
- — SIC 10 Government Assistance — No Specific Relation to Operating Activities
- — SIC 12 Consolidation — Special Purpose Entities
- — SIC 13 Jointly Controlled Entities — Non-Monetary Contributions by Venturers
- — SIC 15 Operating Leases — Incentives
- — SIC 21 Income Taxes — Recovery of Revalued Non-Depreciable Assets
- — SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders
- — SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
- — SIC 29 Disclosure — Service Concession Arrangements
- — SIC 31 Revenue — Barter Transactions Involving Advertising Services
- — SIC 32 Intangible Assets — Web Site Costs