Standards Interpretations Committee (SIC) Interpretations
Note
The table list below the most recent version (or versions if
a pronouncement has not yet been superseded) of each pronouncement and the date
that revisions was originally issued. Where a pronouncement has been reissued
with the same or a different name, the date indicated in the table is the date
the revised pronouncement was reissued (these are indicated with an asterisk
(*) in the tables). The table relates specifically to standards termed 'IFRS'
Extracted from http://www.iasplus.com/en/standards
# | Name | Issued |
---|---|---|
SIC 1 | Consistency – Different Cost Formulas for Inventories Superseded |
1997 |
SIC 2 | Consistency – Capitalisation of Borrowing Costs Superseded |
1997 |
SIC 3 | Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded |
1997 |
SIC 5 | Classification of Financial Instruments - Contingent Settlement Provisions Superseded |
1998 |
SIC 6 | Costs of Modifying Existing Software Superseded |
1998 |
SIC 7 | Introduction of the Euro | 1998 |
SIC 8 | First-Time Application of IASs as the Primary Basis of Accounting Superseded |
1998 |
SIC 9 | Business Combinations – Classification either as Acquisitions or Unitings of Interests Superseded |
1998 |
SIC 10 | Government Assistance – No Specific Relation to Operating Activities | 1998 |
SIC 11 | Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded |
1998 |
SIC 12 | Consolidation – Special Purpose Entities | 1998 |
SIC 13 | Jointly Controlled Entities – Non-Monetary Contributions by Venturers | 1998 |
SIC 14 | Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Superseded |
1998 |
SIC 15 | Operating Leases – Incentives | 1999 |
SIC 16 | Share Capital – Reacquired Own Equity Instruments (Treasury Shares)Superseded | 1999 |
SIC 17 | Equity – Costs of an Equity Transaction Superseded |
2000 |
SIC 18 | Consistency – Alternative Methods Superseded |
2000 |
SIC 19 | Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 Superseded |
2000 |
SIC 20 | Equity Accounting Method – Recognition of Losses Superseded |
2000 |
SIC 21 | Income Taxes – Recovery of Revalued Non-Depreciable Assets | 2000 |
SIC 22 | Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Superseded |
2000 |
SIC 23 | Property, Plant and Equipment – Major Inspection or Overhaul Costs Superseded |
2000 |
SIC 24 | Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares Superseded |
2000 |
SIC 25 | Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders | 2000 |
SIC 27 | Evaluating the Substance of Transactions in the Legal Form of a Lease | 2000 |
SIC 28 | Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments Superseded |
2001 |
SIC 29 | Disclosure – Service Concession Arrangements | 2001 |
SIC 30 | Reporting Currency – Translation from Measurement Currency to Presentation Currency Superseded |
2001 |
SIC 31 | Revenue – Barter Transactions Involving Advertising Services | 2001 |
SIC 32 | Intangible Assets – Web Site Costs | 2001 |
SIC 33 | Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Superseded |
2001 |