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IFRIC Interpretations

Publication date: 10 Jul 2020

ca IFRIC interpretation

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Interpretation
IFRIC 1 - Changes in existing decommissioning, restoration and similar liabilities	IFRIC 15 - Agreements for the construction of real estate
IFRIC 2 - Members' shares in co-operative entities and similar Instruments	IFRIC 16 - Hedges of a net investment in a foreign operation
IFRIC 4 - Determining whether an arrangement contains a lease	IFRIC 17 - Distributions of non-cash assets to owners
IFRIC 5 - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds	IFRIC 18 - Transfers of assets from customers
IFRIC 6 - Liabilities arising from participating in a specific market - Waste electrical and electronic equipment	IFRIC 19 - Extinguishing financial liabilities with equity instruments
IFRIC 7 - Applying the restatement approach under IAS 29 Financial reporting in hyper-inflationary economies	IFRIC 20 - Stripping costs in the production phase of a surface mine
IFRIC 8 - Scope of IFRS 2	IFRIC 21 - Levies
IFRIC 9 - Re-assessment of embedded derivatives	IFRIC 22 - Foreign currency transactions and advance consideration
IFRIC 10 - Interim financial reporting and impairment	IFRIC 23 - Uncertainty over income tax treatments
IFRIC 11 - IFRS 2 - Group and treasury share transactions	SIC-7 - Introduction of the euro
IFRIC 12 - Service concession arrangements	SIC-10 - Government Assistance - No specific relation to operating activities
IFRIC 13 - Customer loyalty programmes	SIC-21 - Income taxes - Recovery of revalued non-depreciable assets
IFRIC 14 - IAS 19 - The limit on a defined benefit asset, minimum funding requirements and their interaction	SIC-25 - Income taxes - Changes in the tax status of an entity or its shareholders
	SIC-29 - Service Concession Arrangements: Disclosures
	SIC-31 - Revenue - Barter transactions involving advertising services
	SIC-32 - Intangible assets - Web site costs
	Glossary of terms
	Due Process Handbook for the IFRIC

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IFRIC Interpretations

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.