Interpretations Issued by the IFRS standard Interpretation Committee (IFRIC)
IFRIC standard Interpretation Committee are regulatory guidance on the application of International Financial Reporting standard Interpretation Committee (IFRS) provided by the IFRS Interpretations Committee (formerly known as the International Financial Reporting Interpretations Committee, or IFRIC).
|
IFRIC no. |
Name |
Issued |
|
IFRIC~1 |
Changes in Existing Decommissioning, Restoration and Similar |
2004 |
|
IFRIC~2 |
Members’ Shares in Co-operative Entities and Similar Instruments |
2004 |
|
IFRIC~3 |
Emission Rights Withdrawn June 2005 |
2004 |
|
IFRIC~4 |
Determining Whether an Arrangement Contains a Lease Superseded in 2019 |
2004 |
|
IFRIC~5 |
Rights to Interests arising from Decommissioning, Restoration and |
2004 |
|
IFRIC~6 |
Liabilities Arising from Participating in a Specific Market – Waste |
2005 |
|
IFRIC~7 |
Applying the Restatement Approach under IAS 29 Financial Reporting in |
2005 |
|
IFRIC~8 |
Scope of IFRS 2 Withdrawn effective 1 January 2010 |
2006 |
|
IFRIC~9 |
Reassessment of Embedded Derivatives |
2006 |
|
IFRIC~10 |
Interim Financial Reporting and Impairment |
2006 |
|
IFRIC~11 |
IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 |
2006 |
|
IFRIC~12 |
Service Concession Arrangements |
2006 |
|
IFRIC~13 |
Customer Loyalty Programmes Superseded in 2018 by IFRS 15 |
2007 |
|
IFRIC~14 |
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding |
2007 |
|
IFRIC~15 |
Agreements for the Construction of Real Estate Superseded in 2018 by |
2008 |
|
IFRIC~16 |
Hedges of a Net Investment in a Foreign Operation |
2008 |
|
IFRIC~17 |
Distributions of Non-cash Assets to Owners |
2008 |
|
IFRIC~18 |
Transfers of Assets from Customers Superseded in 2018 by IFRS 15 |
2009 |
|
IFRIC~19 |
Extinguishing Financial Liabilities with Equity Instruments |
2009 |
|
IFRIC~20 |
Stripping Costs in the Production Phase of a Surface Mine |
2011 |
|
IFRIC~21 |
Levies |
2013 |
|
IFRIC~22 |
Foreign Currency Transactions and Advance Consideration |
2016 |
|
IFRIC~23 |
Uncertainty over Income Tax Treatments |
2017 |
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