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Tuesday 23 September 2014

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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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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 Entity 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