Welcome to the website of the IFRS Foundation and the IASB

Thursday 02 October 2014

Banner graphic

The unaccompanied interpretations (IFRICs)


International Financial Reporting Standards Interpretations (IFRICs) are the official interpretations of IFRSs. They are developed in accordance with a thorough due process by the IFRS Interpretations Committee and approved by the IASB. They have the same authority as full IFRSs.

Please note: you need to be a registered user of our website to access the unaccompanied standards.

Registration is free. If you are already registered as a user, eIFRS subscriber, or customer of our web store, please provide your email and password details when prompted (click here if you have forgotten your password). If you need to register click here.

By accessing the standards and interpretations you agree to our terms and conditions, click here to read more .


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
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
IFRIC 20  Stripping Costs in the Production Phase of a Surface Mine
IFRIC 21  Levies