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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| IFRICs |
| 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 |