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Monday 22 December 2014

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Unaccompanied Interpretations (IFRICs)

 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.

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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 10Interim 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  
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