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Monday 01 September 2014

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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
IFRIC 21  Levies