The unaccompanied interpretations (SICs)
SICs are the official interpretations of the international accounting standards (IASs) that were developed by the IASB's predecessor body and its interpretative committee.
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| SICs |
| SIC-7 Introduction of the Euro |
| SIC-10 Government Assistance-No Specific Relation to Operating Activities |
| SIC-15 Operating Leases-Incentives |
| SIC-25 Income Taxes-Changes in the Tax Status of an Enterprise or its Shareholders |
| SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| SIC-29 Disclosure-Service Concession Arrangements |
| SIC-31 Revenue-Barter Transactions Involving Advertising Services |
| SIC-32 Intangible Assets-Web Site Costs |